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 in 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 installments (Section 234C)
Chapter 9 - Interest on an excess refund (Section 234D)
Chapter 10 - Interest in 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 underreporting 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 the 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