1(1) If a person 2 fails to comply before the 1st day of October, 2004 with the provisions of section 206CA, he shall, on an order passed by the Assessing Officer, pay, by way of penalty, a sum of ten 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. Ins. by Act 20 of 2002, s. 105 (w.e.f. 1-6-2002).
2. Subs. by Act 23 of 2004, s. 58, for "fails to comply" (w.e.f. 1-10-2004).
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