Section 272BBB – Penalty for failure to comply with the provisions of section 206CA

79[Penalty for failure to comply with the provisions of section 206CA.

272BBB. (1) If a person fails to comply 80[before the 1st day of October, 2004] with the provisions of section 206CA, he shall, on an order passed by the Assessing Officer, pay, by way of penalty, a sum of ten thousand rupees.

(2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed to be imposed, is given an opportunity of being heard in the matter.]

 

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