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TypeBare Act JurisdictionCentral Government

Finance Act, 2006 Section 52

Insertion of New Section 271ca

~1 min read
https://sooperkanoon.com/act/48607

Bare act section · Research

About this section

Finance Act, 2006 Section 52 is part of Finance Act, 2006 - Insertion of New Section 271ca. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 271C of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2007, namely:--

"271CA. Penalty for failure to collect tax at source.--(1) If any person fails to collect the whole or any part of the tax as required by or under the provisions of Chapter XVII-BB, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to collect as aforesaid.

(2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.".

Frequently asked questions

What does Finance Act, 2006 Section 52 provide?

Section Section 52 of the Finance Act, 2006 (Insertion of New Section 271ca) is reproduced on this page as part of the Finance Act, 2006. 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, 2006 Section 52?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2006 Section 52. 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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