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TypeBare Act JurisdictionCentral Government

Finance Act 2001 Section 89

Insertion of New Section 271ba

~1 min read
https://sooperkanoon.com/act/34271

Bare act section · Research

About this section

Finance Act 2001 Section 89 is part of Finance Act 2001 - Insertion of New Section 271ba. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 271B of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2002, namely :-

"271BA. Penalty for failure to furnish report under section 92E.-If any person fails to furnish a report from an accountant as required by section 92E, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of one hundred thousand rupees.".

Frequently asked questions

What does Finance Act 2001 Section 89 provide?

Section Section 89 of the Finance Act 2001 (Insertion of New Section 271ba) is reproduced on this page as part of the Finance Act 2001. 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 2001 Section 89?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2001 Section 89. 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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