Section 272BBB of The Income Tax Act 1961 in hindi

1. (1)If a person ⁸[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. (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.]

↩1.Ins. by Act 20 of 2002, s. 104 (w.e.f. 1-6-2002).

↩2.Ins. by Act 23 of 2004, s. 57 (w.e.f 1-4-2005).

↩3.Ins. by Act 11 of 1987, s. 68 (w.e.f. 1-6-1987).

↩4.Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).

↩5.Subs. by Act 14 of 2001, s. 93, for “a sum which may extend to five thousand rupees” (w.e.f. 1-6-2001).

↩6.Ins. by Act 21 of 2006, s. 54 (w.e.f. 1-6-2006).

↩7.Ins. by Act 20 of 2002, s. 105 (w.e.f. 1-6-2002).

↩8.Subs. by Act 23 of 2004, s. 58, for “fails to comply” (w.e.f. 1-10-2004).