Section 272BB : Penalty for failure to comply with the provisions of section 203A.

272BB. (1) If a person fails to comply with the provisions of section 203A, he shall, on an order passed by the[Assessing] Officer, pay, by way of penalty, 6[a sum of ten thousand rupees. (1A) If a person who is required to quote his “tax deduction account number” or, as the case may be, “tax…

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