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Income-tax Act Section 462
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The Income-tax Act, 2025

Section 462 Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d)

Chapter
XXI · Penalties
If any person, who is required to furnish information under section 397(3)(d), fails to furnish such information, or furnishes inaccurate information, the Assessing Officer may impose a penalty of ₹100000 on such person.