271BA. [ Penalty for failure to furnish report under section 92-E. [ Inserted by Act 14 of 2001, Section 89 (w.e.f. 1.4.2002).]
- If any person fails to furnish a report from an accountant as required by section 92-E, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of one hundred thousand rupees.]
