Section 272AA: Penalty for failure to comply with the provisions of section 133B

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

(1) If a person *** fails to comply with the provisions of section 133B, he shall, on an order passed by the [Joint Commissioner], [Assistant Director or Deputy Director] or the [Assessing Officer], as the case may be, pay, by way of penalty, a sum which may extend to one thousand rupees.

(2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter.]

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 272AA

No Supreme Court judgment in our database cites this section yet.