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Penalties Imposable – Under Income Tax Law
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| Book Details | |
| Title | Penalties Imposable – Under Income Tax Law |
| ISBN | 9789356033832 |
| Edition | 4th, 2023 |
| Pages | 584 |
| Authors | Ram Dutt Sharma |
| Publisher | Commercial Law Publishers |
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Description
“Penalties Imposable – Under Income Tax Law” by Ram Dutt Sharma is a comprehensive guide to penalty provisions under the Income Tax Act, updated as per the latest amendments 4th, 2023 Edition.
🔹 Covers nature, scope, and legal procedures for imposing penalties
🔹 Includes landmark judgments, CBDT circulars, and practical examples
🔹 A must-have for tax practitioners, CA aspirants, and legal professionals
Grab your copy with 25% discount and free delivery, published by Commercial Law Publishers.
| Chapter | Content | Page |
| 1 | Introduction | 1 |
| 2 | Mens Rea and Onus or Burden of Proof | 6 |
| 3 | Failure to Pay Wholly or Partly [Section 140A(3) read with Section 221(1)] |
12 |
| 4 | Penalty for Default in Making Payment of Tax [Section 221] |
19 |
| 5 | Penalty for Under-Reporting and Misreporting of Income |
31 |
| 6 | Immunity from Imposition of Penalty, etc. |
75 |
| 7 | Penalty for Failure to Comply with Notice Issued Under Section 142(1) or 143(2) or Direction for Audit Under Section 142(2A) [Section 271(1)(b)] |
80 |
| 8 | Penalty for Concealment of Income [Section 271(1)(c)] |
88 |
| 9 | Penalty for Failure to Keep, Maintain, or Retain Books of Account, Documents, etc., as Required Under Section 44AA [Section 271A] |
133 |
| 10 | Penalty for Failure to Keep and Maintain Information and Document etc. in Respect of International Transaction or Specified Domestic Transaction [Section 271AA] |
146 |
| 11 | Penalty for Undisclosed Income in Search Cases [Section 271AAA] |
166 |
| 12 | Penalty for Undisclosed Income in Search Cases [Section 271AAB] |
177 |
| 13 | Penalty in Case of Income from Undisclosed Sources [Section 271AAC] |
191 |
| 14 | Penalty For False Entry, Etc., In Books Of Account | 196 |
| 15 | Benefits to Related Persons [Section 271AAE] |
201 |
| 16 | Failure to get Accounts Audited or Furnish a Report of Audit as Required Under Section 44AB [Section 271B] |
202 |
| 17 | Penalty for Failure to Furnish a Report from an Accountant as Required by Section 92E [Section 271BA] |
244 |
| 18 | Set-off or Carry Forward of Loss [Sections 70 to 80] | 247 |
| 19 | Penalty for Failure to Deduct Tax at Source [Section 271C] |
249 |
| 20 | Penalty for Failure to Collect Tax at Source [Section 271CA] |
259 |
| 20 | Failure to Subscribe to the Eligible Issue of Capital [Section 271BB] |
259 |
| 21 | Penalty for Failure to Comply with the Provisions of Section 269SS [Section 271D] |
1264 |
| 22 | Penalty for Failure to Comply with the Provisions of Section 269ST [Section 271DA]] |
312 |
| 23 | Penalty for Failure to Provide Facility to Pay Through Prescribed Electronic Modes [Section 271DB] |
325 |
| 24 | Penalty for Failure to Comply with the Provisions of Section 269T [Section 271E] |
329 |
| 25 | Penalty for Failure to Furnish Return of Income [Section 271F] |
344 |
| 26 | Penalty for Failure to Furnish Statement of Financial Transaction or Reportable Account as Required Under Section 285BA(1) [Previously Called as ‘Annual Information Return (AIR)’] |
349 |
| 27 | Penalty for Furnishing Inaccurate Statement of Financial Transaction or Reportable Account [Section 271FAA] |
365 |
| 28 | Penalty for Failure to Furnish Statement or Information or Document by an Eligible Investment Fund [Section 271FAB] |
367 |
| 29 | Penalty for Failure to Furnish Return of Fringe Benefits |
369 |
| 30 | Penalty for Failure to Furnish any Information or Document as required by Section 92D(3) [Section 271G] |
372 |
| 31 | Penalty for Failure to Furnish any Information or Document Under Section 285A |
378 |
| 32 | Penalty for Failure to Furnish Report or for Furnishing Inaccurate Report Under Section 286 [Section 271GB] |
384 |
| 33 | Penalty for Failure to Furnish Statements, etc. [Section 271H] |
390 |
| 34 | Penalty for Failure to Furnish Information or Furnishing Inaccurate Information Under Section 195 [Section 271-I] |
397 |
| 35 | Penalty for Furnishing Incorrect Information in Reports or Certificates [Section 271J] |
400 |
| 36 | Penalty for Failure to Furnish Statements, etc. [Section 271(K)] |
401 |
| 37 | Penalty for Failure to Answer Questions, Sign Statements, Furnish Information, Returns or Statements, Allow Inspections, etc. [Section 272A(1)] |
401 |
| 38 | Penalty for Failure to Comply with Notice Issued Under Section 94(6) Asking for Details Regarding Ownership/Beneficial Ownership of Securities [Section 272A(2)(a)] |
404 |
| 39 | Failure to Give the Notice of Discontinuance of his Business or Profession as Required by Section 176(3) [Section 272A(2)(b)] |
406 |
| 40 | Penalty for Failure to Furnish in Due Time Returns, Statements or Particulars Mentioned in Section 133 or 206 or 206C or 285B [Section 272A(2)(c)] |
408 |
| 41 | Penalty for Failure to allow Inspection of Any Register Referred to in section 134 or of Any Entry in Such Register or to Allow Copies of Such Register or of Any Entry Therein to be Taken; or to be Taken [Section 272A(2)(d)] |
423 |
| 42 | Penalty for Furnish the Return of Income as Required Under Section 139(4A) or Under Section 139(4C) or to Furnish it Within the Time Allowed and in the Manner Required Under Those Sub-sections [Section 272A(2)(e)]] |
425 |
| 43 | Penalty for Failure to Deliver or Cause to be Delivered in Due Time a Copy of the Declaration Mentioned in Section 197A [Section 272A(2)(f)] |
429 |
| 44 | Penalty for Failure to Furnish a Certificate as Required Under Section 203 or Section 206C [Section 272A(2)(g)] |
432 |
| 45 | Penalty for Failure to Deduct and Pay Tax as Required by Section 226(2) |
445 |
| 46 | Penalty for Failure to Furnish a Statement as Required by Section 192(2C) [Section 272A(2)(i)] |
449 |
| 47 | Penalty for Failure to deliver or cause to be delivered in due time a copy of the declaration referred to in section 206C(1A) |
464 |
| 48 | Penalty for Failure to Deliver a Statement Specified Under Section 200(3) or Proviso to Section 206C(3) [Section 272A(2)(k)] |
466 |
| 49 | Penalty for Failure to Deliver or Cause to be Delivered the Statements within the Time Specified Under Section 206A(1) [Section 272A(2)(l)] |
475 |
| 50 | Penalty for Failure to Deliver or Cause to be Delivered a Statement within the Time as may be Prescribed Under Section 200(2A) or Section 206C(3A) [Section 272A(2)(m)] |
478 |
| 51 | Penalty for Failure to Comply with Provisions of Section 133B [Section 272AA |
485 |
| 52 | Penalty for Failure to Comply with the Provisions of Section 139A [Section 272B] |
489 |
| 53 | Penalty for Failure to Comply with the Provisions of Section 203A [Section 272BB] |
498 |
| 54 | Penalty for Failure to Comply with the Provisions of Section 206CA [Section 272BBB] |
501 |
| 55 | False Estimate of, or Failure to Pay, Advance Tax [Section 273] |
503 |
| 56 | Power to Reduce or Waive Penalty, etc., in Certain Cases [Section 273A] |
511 |
| 57 | Power of Principal Commissioner or Commissioner to Grant Immunity from Penalty [Section 273AA |
527 |
| 58 | Penalty not to be Imposed if the Assessee Proves Reasonable Cause [Section 273B] |
529 |
| 59 | Procedure for Levy of Penalty [Section 274] |
536 |
| 60 | Bar of Limitation for Imposition of Penalty [Section 275] |
539 |
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| Publisher | Commercial |
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