Income Tax - 149. page

Contravention by companies : Section –  21. (1) Where [a contravention of any of the provisions of this Act or any rule, regulation, direction or order made thereunder] has been committed by a […]

Offences : Section –  20. (1) Without prejudice to any award of penalty by the adjudicating officer [or the Board] under this Act, if any person contravenes or attempts to contravene or abets […]

Crediting sums realised by way of penalties to Consolidated Fund of India : Section – 19J. All sums realised by way of penalties under this Act shall be credited to the […]

Continuance of proceedings : Section –  19-IC. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay […]

Recovery of amounts : Section –  19-IB. (1) If a person fails to pay the penalty imposed [under this Act] or fails to comply with a direction of disgorgement order issued under section […]

Settlement of Administrative and Civil Proceedings : Section – 19-IA.(1) Notwithstanding anything contained in any other law for the time being in force, any person, against whom any proceedings have […]

Factors to be taken into account while adjudging quantum of penalty  : Section – 19-I. While adjudging the quantum of penalty under [section 19 or section 19H, the Board or the adjudicating […]

Power to adjudicate : Section –  19H. (1) For the purpose of adjudging under sections 19A, 19B, 19C, 19D, 19E, [19F, 19FA and 19G, the Board may] appoint any officer not below the […]

Penalty for contravention where no separate penalty has been provided : Section – 19G. Whoever fails to comply with any provision of this Act, the rules or the regulations or bye-laws […]

Penalty for failure to conduct business in a fair manner : Section –  19FA. Where a depository fails to conduct its business with its participants or any issuer or its agent […]