sections 210, 211, 234A, 234B, 234C, 234E, 95[234F,] 270A, 271, 271C, 271CA (and 273 or otherwise), general or special orders in respect
order made by a Deputy Commissioner imposing a penalty under section [271C. section 271-CA] [ Substituted by Act 21 of 2006, Section 51, for " section
Section 271C in The Income Tax Act, 1961
271C. [ Penalty for failure to deduct tax at source. [ Inserted by Act 4 of 1988, Section
clause (a), after the figures "271", the figures and letters ",271C, 271CA" shall be inserted
deduct or pay or ensure payment of, as aforesaid. [ Similar to Section 271C from The Income Tax Act, 1961 - Also Refer
Section 118 in The Finance Act, 2023
118. In section 271C of the Income-tax Act, in sub-section