2(1) If a person 3*** fails to comply with the provisions of section 133B, he shall, on an order passed by the Joint Commissioner, 1Assistant Director or Deputy Director or the 4Assessing Officer, as the case may be, pay, by way of penalty, a sum which may extend to one thousand rupees.
(2) No order under sub-section (1) shall be passed unless the person on whom
the penalty is proposed to be imposed is given an opportunity of being heard in
the matter.
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1. Subs. by Act 21 of 1998, s. 3, for "Assistant Director" (w.e.f. 1-10-1998).
2. Ins. by Act 23 of 1986, s. 35 (w.e.f. 13-5-1986).
3. The words ", without reasonable cause," omitted by Act 46 of 1986, s. 20 (w.e.f. 10-9-1986).
4. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f.1-4-1988).
Section 271G Penalty for failure to furnish information or document under section 92D
Section 271GA Penalty for failure to furnish information or document under section 285A
Section 271H Penalty for failure to furnish statements, etc
Section 271J Penalty for furnishing incorrect information in reports or certificates
Section 272AA Penalty for failure to comply with the provisions of section 133B
Section 272B Penalty for failure to comply with the provisions of section 139A
Section 272BB Penalty for failure to comply with the provisions of section 203A
Section 272BBB Penalty for failure to comply with the provisions of section 206CA