Complied AIComplied AIBack to law libraryReading nowIncome-tax Act, 202523 chapters · 536 sections
Chapters23
    • ¶Chapter 21 overview
    • 439Penalty for under-reporting and misreporting of income
    • 440Immunity from imposition of penalty, etc
    • 441Failure to keep, maintain or retain books of account, documents, etc
    • 442Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
    • 443Penalty in respect of certain income
    • 444Penalty for false entry, etc., in books of account
    • 445Benefits to related persons
    • 446Failure to get accounts audited
    • 447Penalty for failure to furnish report under section 172
    • 448Penalty for failure to deduct tax at source
    • 449Penalty for failure to collect tax at source
    • 450Penalty for failure to comply with the provisions of section 185
    • 451Penalty for failure to comply with provisions of section 186
    • 452Penalty for failure to comply with provisions of section 187
    • 453Penalty for failure to comply with provisions of section 188
    • 454Penalty for failure to furnish statement of financial transaction or reportable account
    • 455Penalty for furnishing inaccurate statement of financial transaction or reportable account
    • 456Penalty for failure to furnish statement or information or document by an eligible investment fund
    • 457Penalty for failure to furnish information or document under section 171
    • 458Penalty for failure to furnish information or document under section 506
    • 459Penalty for failure to furnish report or for furnishing inaccurate report under section 511
    • 460Penalty for failure to submit statement under section 505
    • 461Penalty for failure to furnish statements, etc
    • 462Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d)
    • 463Penalty for furnishing incorrect information in reports or certificates
    • 464Penalty for failure to furnish statements, etc
    • 465Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
    • 466Penalty for failure to comply with the provisions of section 254
    • 467Penalty for failure to comply with the provisions of section 262
    • 468Penalty for failure to comply with the provisions of section 397(1)
    • 469Power to reduce or waive penalty, etc., in certain cases
    • 470Penalty not to be imposed in certain cases
    • 471Procedure
    • 472Bar of limitation for imposing penalties
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  3. Chapter 21

Chapter 21

Penalties

34 sections (439–472)

  • 439Penalty for under-reporting and misreporting of income
  • 440Immunity from imposition of penalty, etc
  • 441Failure to keep, maintain or retain books of account, documents, etc
  • 442Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
  • 443Penalty in respect of certain income
  • 444Penalty for false entry, etc., in books of account
  • 445Benefits to related persons
  • 446Failure to get accounts audited
  • 447Penalty for failure to furnish report under section 172
  • 448Penalty for failure to deduct tax at source
  • 449Penalty for failure to collect tax at source
  • 450Penalty for failure to comply with the provisions of section 185
  • 451Penalty for failure to comply with provisions of section 186
  • 452Penalty for failure to comply with provisions of section 187
  • 453Penalty for failure to comply with provisions of section 188
  • 454Penalty for failure to furnish statement of financial transaction or reportable account
  • 455Penalty for furnishing inaccurate statement of financial transaction or reportable account
  • 456Penalty for failure to furnish statement or information or document by an eligible investment fund
  • 457Penalty for failure to furnish information or document under section 171
  • 458Penalty for failure to furnish information or document under section 506
  • 459Penalty for failure to furnish report or for furnishing inaccurate report under section 511
  • 460Penalty for failure to submit statement under section 505
  • 461Penalty for failure to furnish statements, etc
  • 462Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d)
  • 463Penalty for furnishing incorrect information in reports or certificates
  • 464Penalty for failure to furnish statements, etc
  • 465Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
  • 466Penalty for failure to comply with the provisions of section 254
  • 467Penalty for failure to comply with the provisions of section 262
  • 468Penalty for failure to comply with the provisions of section 397(1)
  • 469Power to reduce or waive penalty, etc., in certain cases
  • 470Penalty not to be imposed in certain cases
  • 471Procedure
  • 472Bar of limitation for imposing penalties
Chapter 20RefundsChapter 22Offences and Prosecution