Income-tax Act, 2025

Penalty for failure to comply with the provisions of section 254 - Section 466

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

466. 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 Rs. 13[25000] on him.

13. Sub. for "1000" by Act No. 4 of 2026, w.e.f. 1-4-2026. .... To read the full section download the app from Google Play store