2. Offence Provision
Default in making payment of tax Section 201 (1) read with Sec. 221
Failure to pay advance tax Section 273 (1)
Failure to comply with notices u/s 142(1) or
143(2)
Section 271 (1)(b)
Concealment of particulars of income or
furnishing inaccurate particulars of income.
Section 271 (1)(c)
Failure to maintain books of accounts and
documents required u/s 44AA
Section 271A
Failure to get accounts audited Section 271B
Failure to deduct tax at source. Section 271C
Accepting loan / deposit or repayment of deposit
of Rs. 20,000/- or more other than by way of a/c
payee cheque or draft
Section 271D
Repayment of loan / contravention of section
269T
Section 271E
3. Offence Provision
Failure to file Return u/s 139(1) Section 271F
Refusal to sign any statement made during IT
Proceedings
Section 272 A (1) (b)
Non compliance of summons u/s 131 (1) Section 272A(1)
Failure to comply with provisions of section 139A Section 272 A (1) (d)
Failure to furnish information in due time sought
u/s 133
Section 272 A (2) (c)
Failure to furnish TDS Certificate Section 272 A (2) (g)
5. Offence 277 Provision
Contravention of Order made u/s 132 (3) Section 275A
Failure to afford the AO the facility to inspect books etc. as
required u/s 132 (1)(iib)
Section 275B
Failure to pay to central govt. tax deducted Section 276 B
Wilful attempt to evade payment of tax, penalty or interest Section 276 (C)(2)
Wilful failure to produce accounts and documents u/s 142 (1) /
142 (2A)
Section 276 D
False statements in verification Section 277
Falsification of books, documents to induce / abet evasion of
tax
Section 277A
Abetment of false return Section 278
2nd and subsequent offences Section 278A