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Income-tax Act Section 447
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The Income-tax Act, 2025

Section 447 Penalty for failure to furnish report under section 172

Chapter
XXI · Penalties
Amendments
1
Omitted by the Finance Act, 2026 (4 of 2026), s. 102 (w.e.f. 1-4-2026).

Amendments to this section

  1. 1 Section 447 omitted by Finance Act, 2026, s. 102 (w.e.f. 1 April 2026).

All amendments to the Income-tax Act