17[Penalty for failure to comply with the provisions of section 206CA.
272BBB. (1) If a person fails
to comply 18[before the 1st day of
October, 2004] with the provisions of section 206CA,
he shall, on an order passed by the Assessing Officer, pay, by way of penalty,
a sum of ten 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.]
