Section 272BBB: Penalty for failure to comply with the provisions of section 206CA

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026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 206CA.

(1) If a person 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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	272BBB
Marginal note	Penalty for failure to comply with the provisions of section 206CA
Jurisdiction	Central
Status	Repealed

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