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[Cites 0, Cited by 5] [Section 271(1)] [Section 271] [Entire Act]

Union of India - Subsection

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

(ii)[ in the cases referred to in clause (b), ] [Substituted by Act 3 of 1989, Section 50, for Clause (ii) (w.e.f. 1.4.1989).][in addition to tax, if any, payable] [ Substituted by Act 20 of 2002, Section 101, for " in addition to any tax payable" (w.e.f. 1.4.2003).][by him,] [Substituted by Act 3 of 1989, Section 50, for Clause (ii) (w.e.f. 1.4.1989).] [a sum of ten thousand rupees] [ Substituted by Act 14 of 2001, Section 86, for " a sum which shall not be less one thousand rupees but which may extend to twenty-five thousand rupees" (w.e.f. 1.6.2001).][for each such failure;] [Substituted by Act 3 of 1989, Section 50, for Clause (ii) (w.e.f. 1.4.1989).]