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Section 272AA: Penalty for failure to comply with the provisions of section 133B

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026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 comply with the provisions of section 133B.

(1) If a person fails to comply with the provisions of section 133B, he shall, on an order passed by the Joint Commissioner, Assistant Director or Deputy Director or the Assessing 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.

Where this provision sits

ActThe Income-tax Act, 1961
Section272AA
Marginal notePenalty for failure to comply with the provisions of section 133B
JurisdictionCentral
StatusRepealed

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