Section 271 : Failure to furnish returns, comply with notices, concealment of income, etc.

271. (1) If the Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner in the course of any proceedings under this Act, is satisfied that any person— (a) (b) has    failed to comply with a notice under sub-section (2) of section 115WD or under sub-section (2) of section 115WE or under sub-section…

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