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Income-tax Act Chapter XXI
The Income-tax Act, 2025

Chapter XXI Penalties

Sections
34 · sections 439 to 472
Amended
10 of 34
  1. Section 439 Penalty for under-reporting and misreporting of income 4 amendments
  2. Section 440 Waiver of penalty and immunity from prosecution 2 amendments
  3. Section 441 Failure to keep, maintain or retain books of account, documents, etc
  4. Section 442 Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
  5. Section 443 Penalty in respect of certain income 1 amendment
  6. Section 444 Penalty for false entry, etc., in books of account
  7. Section 445 Benefits to related persons
  8. Section 446 Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-asset 1 amendment
  9. Section 447 Penalty for failure to furnish report under section 172 1 amendment
  10. Section 448 Penalty for failure to deduct tax at source
  11. Section 449 Penalty for failure to collect tax at source
  12. Section 450 Penalty for failure to comply with provisions of section 185
  13. Section 451 Penalty for failure to comply with provisions of section 186
  14. Section 452 Penalty for failure to comply with provisions of section 187
  15. Section 453 Penalty for failure to comply with provisions of section 188
  16. Section 454 Penalty for failure to furnish statement of financial transaction or reportable account after a notice 1 amendment
  17. Section 455 Penalty for furnishing inaccurate statement of financial transaction or reportable account
  18. Section 456 Penalty for failure to furnish statement or information or document by an eligible investment fund
  19. Section 457 Penalty for failure to furnish information or document under section 171
  20. Section 458 Penalty for failure to furnish information or document under section 506
  21. Section 459 Penalty for failure to furnish report or for furnishing inaccurate report under section 511
  22. Section 460 Penalty for failure to submit statement under section 505
  23. Section 461 Penalty for failure to furnish statements, etc
  24. Section 462 Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d)
  25. Section 463 Penalty for furnishing incorrect information in reports or certificates
  26. Section 464 Penalty for failure to furnish statements, etc
  27. Section 465 Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
  28. Section 466 Penalty for failure to comply with the provisions of section 254 1 amendment
  29. Section 467 Penalty for failure to comply with the provisions of sections 262 and 397 1 amendment
  30. Section 468 Penalty for failure to comply with the provisions of section 397
  31. Section 469 Power to reduce or waive penalty, etc., in certain cases
  32. Section 470 Penalty not to be imposed in certain cases 1 amendment
  33. Section 471 Procedure 2 amendments
  34. Section 472 Bar of limitation for imposing penalties