Section 271(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 271(2)] [Section 271] [Entire Act]

Union of India - Subsection

Section 271(2)(b) in The Income Tax Act, 1961

(b)the due date for filing the return of income for such previous year has expired but the assessee has not filed the return, then, notwithstanding that such income is declared by him in any return of income furnished on or after the date of search, he shall, for the purposes of imposition of a penalty under clause (c) of sub-section (1) of this section, be deemed to have concealed the particulars of his income or furnished inaccurate particulars of such income.]

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Union of India - Subsection

Section 271(2)(b) in The Income Tax Act, 1961