Income Tax Law
Act 2025/ CHAPTER XIX/ § 428
Income-tax Act, 2025 · CHAPTER XIX — Collection and recovery of tax

Section 428Fee for default in furnishing return of income

Income-tax Act, 2025 (30 of 2025)
Without prejudice to the provisions of this Act, where, a person required to furnish a return of income under section 263 fails to do so within such time as may be prescribed in section 263(1), he shall pay, by way of a fee,—
(a)a sum not exceeding ₹ 1000, if the total income of such person does not exceed ₹ 500000;
(b)a sum of ₹ 5000, in any other case.
a sum not exceeding ₹ 1000, if the total income of such person does not exceed ₹ 500000;
a sum of ₹ 5000, in any other case.
This section refers to
§ 263 Return of income.
§ 263 Return of income.
Referenced by
§ 239(3)