Section 466

Penalty for failure to comply with the provisions of section 254.

The Income-tax Act, 2025

  • Act 30 of 2025
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to income-tax.

All sections
    If a person fails to comply with the provisions of section 254, the Joint Commissioner, Deputy Director or Assistant Director or the Assessing Officer, may impose a penalty which may extend up to ₹ [25000] on him.

Notes

13. Substituted for “1000” by the Finance Act, 2026, w.e.f. 1-4-2026.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

Scroll to Top