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Section 271BA: Penalty for failure to furnish report under section 92E

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Penalty for failure to furnish report under section 92E.

If any person fails to furnish a report from an accountant as required by section 92E, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of one hundred thousand rupees.

Where this provision sits

ActThe Income-tax Act, 1961
Section271BA
Marginal notePenalty for failure to furnish report under section 92E
JurisdictionCentral
StatusRepealed

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