Income Tax Law
Income-tax Act, 2025 · CHAPTER XXI — PENALTIES
Section 466Penalty for failure to comply with the provisions of section 254
Income-tax Act, 2025 (30 of 2025)
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 ₹ 1000 on him.
This section refers to
§ 254 Power to collect certain information
Referenced by
§ 470 Penalty not to be imposed in certain cases