The Income-tax Act, 2025 Section 443 Penalty in respect of certain income Chapter XXI · Penalties Amendments 1 Omitted by the Finance Act, 2026 (4 of 2026), s. 100 (w.e.f. 1-4-2026). 443. [Penalty in respect of certain income.] Omitted by the Finance Act, 2026 (4 of 2026), s. 100 (w.e.f. 1-4-2026). Copy linkWhatsAppEmailShare