<s>[INST] When penalty under Section 272A(2) shall be imposed? [/INST] Section	Description
94(6)	Failure to furnish information within the prescribed time-limit by any person in respect of shares or securities held by him
176(3)	Failure to give notice of discontinuance of business or profession within 15 days
133	Failure to furnish information required by the Assessing Officer
134	Failure to allow inspection of register or any entry in such register or failure to allow copies of such register or any entries therein to be taken
139(4A)	Failure to furnish the return of a charitable trust within the prescribed time-limit
139(4C)	Failure to furnish the return of other institutions within the prescribed time-limit
192(2C)	Failure to furnish a statement giving correct and complete particulars of perquisites or profits in lieu of salary provided by an employer to his employees
197A	Failure to deliver in due time a copy of the declaration furnished for nil deduction of tax
203	Failure to issue a TDS Certificate
206A	Failure to deliver the quarterly statement by a banking company or a co-operative society or a specified public company
206C	Failure to issue a TCS Certificate
206C(1A)	Failure to furnish a copy of the declaration by the buyer of forest produce or alcoholic liquor in due time to the effect that no tax to be collected
226(2)	Failure to deduct tax at source from salary income as directed by the Tax Recovery Officer
285B  	Failure to furnish statement within the prescribed time by any person carrying on the production of a cinematograph films or engaged in any specified activity, or both, showing payments exceeding Rs 50,000 made by him or due from him to any person engaged by him in such production or specified activity​ </s>