Section 271(1)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 1120] [Section 271(1)] [Section 271] [Entire Act]

Union of India - Subsection

Section 271(1)(b) in The Income Tax Act, 1961

(b)[ has ] [Substituted by Act 4 of 1988, Section 106 (w.e.f. 1.4.1989).][* * *] [ Omitted by Act 46 of 1986, Section 19 (w.e.f. 10.9.1986).][failed to comply with the notice ] [Substituted by Act 4 of 1988, Section 106 (w.e.f. 1.4.1989).] [under sub-section (2) of section 115-WD or under sub-section (2) of section 115-WE or under sub-section (1) of section 142] [ Substituted by Act 18 of 2005, Section 58, for certain words (w.e.f. 1.4.2006).][or sub-section (2) of section 143 ] [Substituted by Act 4 of 1988, Section 106 (w.e.f. 1.4.1989).][or fails to comply with a direction issued under sub-section (2-A) of section 142] [ Inserted by Act 41 of 1975, Section 61 (w.e.f. 1.4.1976).][, or [Substituted by Act 4 of 1988, Section 106 (w.e.f. 1.4.1989).]

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Union of India - Subsection

Section 271(1)(b) in The Income Tax Act, 1961