Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 28] [Section 272B] [Entire Act] Union of India - Subsection Section 272B(1) in The Income Tax Act, 1961 (1)If a person fails to comply with the provisions of section 139-A, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees.
