If the Agricultural Income-tax Officer or the Assistant Commissioner of Agricultural Income-tax, or the Commissioner of Agricultural Income-tax, in the course of any proceeding under this Act, is satisfied that an assessee—
(a) has without reasonable cause failed to furnish the return of his total income which he was required to furnish under sub-section (1) or sub-section (2) of section 19 or has without reasonable cause failed to furnish it within the time allowed and in the manner required in the provisions made under the abovementioned sub-sections, or
(b) has concealed the particulars of his income or has deliberately furnished inaccurate particulars of such income and has thereby returned it below its real amount,
he may direct that the assessee shall pay by way of penalty, in the case referred to in clause (a), in addition to the amount of agricultural income-tax payable by him, a sum not exceeding that amount, and in the case referred to in clause (b) in addition to any tax paid by him, a sum not exceeding the amount of agricultural income-tax, which would have been avoided if the income so returned by him had been accepted as the correct income:
Provided that—
(a) no penalty for failure to furnish the return of his total agricultural income shall be imposed on an assessee whose total agricultural income is less than rupees five thousand unless he has been served with a notice under sub-section (2) of section 19;
Section 22 • THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939
Section 22(1). Penalty for concealment of income
the-assam-agricultural-income-tax-act-1939-sec-22.json
•
Section 22
{
"act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
"act_slug": "the-assam-agricultural-income-tax-act-1939",
"section_label": "Section",
"section": {
"number": "22",
"title": "Section 22(1). Penalty for concealment of income",
"chapter": null,
"content": "If the Agricultural Income-tax Officer or the Assistant Commissioner of Agricultural Income-tax, or the Commissioner of Agricultural Income-tax, in the course of any proceeding under this Act, is satisfied that an assessee—\n(a) has without reasonable cause failed to furnish the return of his total income which he was required to furnish under sub-section (1) or sub-section (2) of section 19 or has without reasonable cause failed to furnish it within the time allowed and in the manner required in the provisions made under the abovementioned sub-sections, or\n(b) has concealed the particulars of his income or has deliberately furnished inaccurate particulars of such income and has thereby returned it below its real amount,\nhe may direct that the assessee shall pay by way of penalty, in the case referred to in clause (a), in addition to the amount of agricultural income-tax payable by him, a sum not exceeding that amount, and in the case referred to in clause (b) in addition to any tax paid by him, a sum not exceeding the amount of agricultural income-tax, which would have been avoided if the income so returned by him had been accepted as the correct income:\n\nProvided that—\n(a) no penalty for failure to furnish the return of his total agricultural income shall be imposed on an assessee whose total agricultural income is less than rupees five thousand unless he has been served with a notice under sub-section (2) of section 19;",
"footnote": "",
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"sort_order": 650
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"prev_section": "21",
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}