Blog No. 25. Discussion on Penalty u/s 270A of the Income Tax Act, 1961
Ø General Understanding of Penal Provisions
Ø Section 270A Vs 271(1)(c)
Ø Charge of Penalty under Sub
Section 1 to Section 270A
Ø Under Reporting of Income under
Sub Section 2 and 4 of Section -270A
Ø Exceptions from Under reported
income u/s 270A(6) 270A
Ø Mis Reporting of Income
under Sub Section 9 of Section 270A & key Words and Phrases
Ø Quantification of Penalty
Under Section 270A
Ø Quantification Of “Under
Reported Income” u/s 270A (3)
Ø Quantification of “Tax
Payable”
Ø Appeal /Revision where an order
u/s. 270AA has been made.
Download the Research Paper here : Link to the Research Paper
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