In force · As amended up to 2026-08
3[ 272BB. Penalty for failure to comply with the provisions of section 203A. —(1) If a person fails to comply with the provisions of section 203A, he shall, on an order passed by the[4] [Assessing Officer], pay, by way of penalty,[5] [a sum of ten thousand rupees].
6[(1A) If a person who is required to quote his "tax deduction account number" or, as the case may be, "tax collection account number" or "tax deduction and collection account number" in the challans or certificates or statements or other documents referred to in sub-section (2) of section 203A, quotes a number which is false, and which he either knows or believes to be false or does not believe to be true, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees.]
(2) No order under sub-section (1)[6] [or sub-section (1A)] 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.]
7[ 272BBB. Penalty for failure to comply with the provisions of section 206CA. —(1) If a person 8[fails to comply 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.]
1. Ins. by Act 20 of 2002, s. 104 (w.e.f. 1-6-2002).
2. Ins. by Act 23 of 2004, s. 57 (w.e.f 1-4-2005).
3. Ins. by Act 11 of 1987, s. 68 (w.e.f. 1-6-1987).
4. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
5. Subs. by Act 14 of 2001, s. 93, for "a sum which may extend to five thousand rupees" (w.e.f. 1-6-2001).
6. Ins. by Act 21 of 2006, s. 54 (w.e.f. 1-6-2006).
7. Ins. by Act 20 of 2002, s. 105 (w.e.f. 1-6-2002).
8. Subs. by Act 23 of 2004, s. 58, for "fails to comply" (w.e.f. 1-10-2004).
Source: India Code