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TypeBare Act JurisdictionCentral Government

Finance Act, 1986 Section 35

Insertion of New Section 272aa

~1 min read
https://sooperkanoon.com/act/13359

Bare act section · Research

About this section

Finance Act, 1986 Section 35 is part of Finance Act, 1986 - Insertion of New Section 272aa. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In the Income-tax Act, after section 272A, the following section shall be inserted, namely :-

"272AA. Penalty for failure to comply with the provisions of section 133B-

(1) If a person, without reasonable cause, fails to comply with the provisions of section 133B, he shall, on an order passed by the Inspecting Assistant Commissioner, Assistant Director of Inspection or the Income-tax Officer, as the case may be, pay, by way of penalty, a sum which may extend to one 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.".

Frequently asked questions

What does Finance Act, 1986 Section 35 provide?

Section Section 35 of the Finance Act, 1986 (Insertion of New Section 272aa) is reproduced on this page as part of the Finance Act, 1986. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1986 Section 35?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1986 Section 35. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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