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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 104

INSERTION OF NEW SECTION 272-B -AfterSection 272-AA-of the Income Tax Act, the following section shall be inserted with

~1 min read
https://sooperkanoon.com/act/250302

Bare act section · Research

About this section

Finance Act, 2002 Section 104 is part of Finance Act, 2002 - INSERTION OF NEW SECTION 272-B -AfterSection 272-AA-of the Income Tax Act, the following section shall be inserted with. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) If a person fails to comply with the provisions of Section 139-A, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees.

(2) If a person who is required to quote his permanent account number in any document referred to in clause (c) of sub-section (5) ofSection 139-A-, or to intimate such number as required by sub-section (5-A) of that section, quotes or intimates 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.

(3) No order under sub-section (1) or sub-section (2) 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, 2002 Section 104 provide?

Section Section 104 of the Finance Act, 2002 (INSERTION OF NEW SECTION 272-B -AfterSection 272-AA-of the Income Tax Act, the following section shall be inserted with) is reproduced on this page as part of the Finance Act, 2002. 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, 2002 Section 104?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 104. 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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