Income-tax Act, 2025 · CHAPTER XXI — PENALTIES

Section 451Penalty for failure to comply with provisions of section 186

Income-tax Act, 2025 (30 of 2025)

The Assessing Officer may impose on a person, a penalty equal to the sum received by him in contravention of the provisions of section 186.

This section refers to

§ 186 Mode of undertaking transactions

Referenced by

§ 298(3)

§ 470 Penalty not to be imposed in certain cases