Contents:

• Chart  1           Interest & Fee
• Chart 2           Penalties at a glance
• Chapter 1       Interest, Fee and Penalty
• Chapter 2       Self assessment interest (Sections 140A & 140B)
• Chapter 3       Interest on TDS failure (Section 201(1A))
• Chapter 4       Interest on TCS (Section 206C(7))
• Chapter 5       Delayed payment of tax (Section 220)
• Chapter 6       Interest on delayed or no return (Section 234A)
• Chapter 7       Interest on payment of advance tax (Section 234B)
• Chapter 8       Interest on short payments in instalments (Section 234C)
• Chapter 9       Interest on excess refund (Section 234D)
• Chapter 10     Interest on refunds (Section 244A)
• Chapter 11     Fee for default in furnishing statements (Section 234E)
• Chapter 12     Fee for default in furnishing return (Section 234F)
• Chapter 13     Fee for default relating to statement or certificate (Section 234G)
• Chapter 14     Fee for default in linking Aadhaar and PAN (Section 234H)
• Chapter 15     General principles levying penalty
• Chapter 16     Penalty for default in payment of tax (Section 221)
• Chapter 17     Penalty for under reporting and misreporting income (Section 270A)
• Chapter 18     Immunity from penalty/prosecution (Section 270AA)
• Chapter 19     Return related defaults (Section 271 now not existing)
• Chapter 20     Failure regarding books (Section 271A)
• Chapter 21     Failure regarding international transactions (Section 271AA)
• Chapter 22     Penalty in search cases (Section 271AAA & 271AAB)
• Chapter 23     Penalty for intangible additions (Section 271AAC)
• Chapter 24     Penalty for false entry & omission (Section 271AAD)
• Chapter 25     Penalty for benefits to related persons (Section 271AAE)
• Chapter 26     Penalty for accounts audit (Section 271B)
• Chapter 27     Penalty for not furnishing TP report & subscription scheme (Section 271BA & 271BB)
• Chapter 28     Penalty for not deducting and paying tax (Section 271C)
• Chapter 29     Penalty for not collecting Tax (Section 271CA)
• Chapter 30     Penalty for taking or repaying deposits in cash (Section 271D)
• Chapter 31     Penalty for accepting cash over 2 lakhs (Section 271DA)
• Chapter 32     Penalty for repayment in cash (Section 271E)
• Chapter 33     Penalty for not filing returns and statements (Section 271F/FA/FAA/FAB/FB)
• Chapter 34     Transfer pricing obligation failure (Sections 271G)
• Chapter 35     Failure in furnishing information (Section 271GA)
• Chapter 36     Failure to deliver TDS/TCS statement/information (Section 271H)
• Chapter 37     Penalty for not furnishing information of payment to non-resident (Section 271-I)
• Chapter 38     Penalty for incorrect information by merchant banker valuer (Section 271J)
• Chapter 39     Failure to furnish statements, etc (Section 271K)
• Chapter 40     Discontinuance notice, refusing answer, information etc. (Section 272/272A)
• Chapter 41     Non-compliance of 133B (Section 272AA)
• Chapter 42     Penalty for failure to apply PAN (Section 272B)
• Chapter 43     Penalty for failure to comply 203A quote TDS/TCS number (Section 272BB)
• Chapter 44     Penalty for 206CA default (Section 272 BBB)
• Chapter 45     Penalty for wrong estimate (Section 273)
• Chapter 46     Waiver or reduction of penalty (Section 273A)
• Chapter 47     Immunity on abatement 245HA (Section 273AA)
• Chapter 48     Reasonable cause of failure (Section 273B)
• Chapter 49     Procedure (Section 274)
• Chapter 50     Limitation for levy of penalty (Section 275)
• Chapter 51     Power to tender immunity (Section 291)