123. Penalty for not maintaining accounts in the prescribed manner
124. Penalty for failure to file return, etc.
124A.Penalty for using fake Tax-payer's Identification Number
125. Failure to pay advance tax, etc.
126. Penalty for non-compliance with notice
127. Failure to pay tax on the basis of return
128. Penalty for concealment of income
129A. Penalty for incorrect or false audit report by chartered accountant.
129B. Penalty for furnishing fake audit report
130. Bar to imposition of penalty without hearing
131. Previous approval of Inspecting Joint Commissioner for imposing penalty
131A. Previous approval of the Board for imposing penalty
132. Orders of penalty to be sent to Deputy Commissioner of Taxes
133. Penalty to be without prejudice to other liability
133A. Revision of penalty based on the revised amount of income
