272A. [ Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. [Substituted by Act 4 of 1988, Section 110, for Section 272-A (w.e.f. 1.4.1989).]
(1)If any person,-(a)being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by an income-tax authority in the exercise of its powers under this Act; or(b)refuses to sign any statement made by him in the course of any proceedings under this Act, which an income-tax authority may legally require him to sign; or(c)to whom a summons is issued under sub-section (1) of section 131 either to attend to give evidence or produce books of account or other documents at a certain place and time omits to attend or produce books of account or documents at the place or time; or[* * *]he shall pay, by way of penalty, [a sum of ten thousand rupees] [ Substituted by Act 14 of 2001, Section 92, for " a sum which shall not be less than five hundred rupees but which may extend to ten thousand rupees" (w.e.f. 1.6.2001).] for each such default or failure.(2)If any person fails-(a)to comply with a notice issued under sub-section (6) of section 94; or(b)to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or(c)to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 [* * *] [ Omitted by Act 33 of 1996, Section 55 (w.e.f. 1.10.1996).][or section 206-C] [ Inserted by Act 49 of 1991, Section 68 (w.e.f. 1.10.1991).] or section 285-B; or(d)to allow inspection of any register referred to in section 134 or of any entry in such register or to allow copies of such register or of any entry therein to be taken; or(e)[ to furnish the return of income which he is required to furnish under sub-section (4-A) or sub-section (4-C) of section 139 or to furnish it within the time allowed and in the manner required under those sub-sections; or] [ Substituted by Act 20 of 2002, Section 103, for Clause (e) (w.e.f. 1.4.2003).](f)to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197-A; or(g)to furnish a certificate as required by section 203 [or section 206-C] [ Inserted by Act 49 of 1991, Section 68 (w.e.f. 1.10.1991).]; or(h)to deduct and pay tax as required by sub-section (2) of section 226;(i)[ to furnish a statement as required by sub-section (2-C) of section 192;] [ Inserted by Act 14 of 2001, Section 92 (w.e.f. 1.4.2002).](j)[ to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1-A) of section 206-C;] [ Inserted by Act 54 of 2003, Section 17 (w.r.e.f. 8.9.2003).](k)[ to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206-C] [ Inserted by Act 23 of 2004, Section 56 (w.e.f. 1.4.2005).];(l)[ to deliver or cause to be delivered the ] [ Inserted by Act 18 of 2005, Section 60 (w.e.f. 1.6.2005).][statements] [ Substituted by Act 33 of 2009, Section 75, for " quarterly return" (w.e.f. 1.10.2009).][within the time specified in sub-section (1) of section 206-A,] [ Inserted by Act 18 of 2005, Section 60 (w.e.f. 1.6.2005).]he shall pay, by way of penalty, a sum [[five] hundred rupees] [ Substituted by Act 27 of 1999, Section 88, for " which shall not be less than one hundred rupees, but which may extend to two hundred rupees," (w.e.f. 1.6.1999).] for every day during which the failure continues:[Provided that the amount of penalty for failures in relation to ] [Inserted by Act 49 of 1991, Section 68 (w.e.f. 1.10.1991).][a declaration mentioned in section 197-A, a certificate as required by section 203 and returns under sections 206 and 206-C ] [Inserted by Act 21 of 1998, Section 62 (w.e.f. 1.4.1999).][and [statements under sub-section (2A) or sub-section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] [ Inserted by Act 21 of 2006, Section 53 (w.e.f. 1.6.2006).]][shall not exceed the amount of tax deductible or collectible, as the case may be.] [Inserted by Act 21 of 1998, Section 62 (w.e.f. 1.4.1999).](m)[ to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.](3)Any penalty imposable under sub-section (1) or sub-section (2) shall be imposed-(a)in a case where the contravention, failure or default in respect of which such penalty is imposable occurs in the course of any proceeding before an income-tax authority not lower in rank than a [Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).] or a [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).], by such income-tax authority;(b)in a case falling under clause (f) of sub-section (2), by the Chief Commissioner or Commissioner; and(c)in any other case, by the [Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).] or the [Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).].(4)No order under this section shall be passed by any income-tax authority referred to in sub-section (3) unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter by such authority.Explanation. - In this section, "income-tax authority" includes a Director General, Director, [Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).] and an [Joint Director] [<SPAN class=amd1><A TITLE =] ">[Assistant Director or Deputy Director] while exercising the powers vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the matters specified in sub-section (1) of section 131.
