About Interest, Fee & Penalty
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)
SUBJECT INDEX
Bharat Interest Fee and Penalty