Chapter XXI — PENALTIES
PENALTIES
Sub-sections
- Section 439 — Penalty for under-reporting and misreporting of income
- Section 440 — Waiver of penalty and immunity from prosecution.]
- Section 441 — Failure to keep, maintain or retain books of account, documents, etc
- Section 442 — Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
- Section 443 — Penalty in respect of certain income
- Section 444 — Penalty for false entry, etc., in books of account
- Section 445 — Benefits to related persons
- Section 446 — Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-asset
- Section 447 — Penalty for failure to furnish report under section 172
- Section 448 — Penalty for failure to deduct tax at source
- Section 449 — Penalty for failure to collect tax at source
- Section 450 — Penalty for failure to comply with provisions of section 185
- Section 451 — Penalty for failure to comply with provisions of section 186
- Section 452 — Penalty for failure to comply with provisions of section 187
- Section 453 — Penalty for failure to comply with provisions of section 188
- Section 454 — Penalty for failure to furnish statement of financial transaction or reportable account after a notice
- Section 455 — Penalty for furnishing inaccurate statement of financial transaction or reportable account
- Section 456 — Penalty for failure to furnish statement or information or document by an eligible investment fund
- Section 457 — Penalty for failure to furnish information or document under section 171
- Section 458 — Penalty for failure to furnish information or document under section 506
- Section 459 — Penalty for failure to furnish report or for furnishing inaccurate report under section 511
- Section 460 — Penalty for failure to submit statement under section 505
- Section 461 — Penalty for failure to furnish statements, etc
- Section 462 — Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d)
- Section 463 — Penalty for furnishing incorrect information in reports or certificates
- Section 464 — Penalty for failure to furnish statements, etc
- Section 465 — Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
- Section 466 — Penalty for failure to comply with the provisions of section 254
- Section 467 — Penalty for failure to comply with the provisions of 14[sections 262 and 397]
- Section 468 — Penalty for failure to comply with the provisions of section 397
- Section 469 — Power to reduce or waive penalty, etc., in certain cases
- Section 470 — Penalty not to be imposed in certain cases
- Section 471 — Procedure
- Section 472 — Bar of limitation for imposing penalties
Related sections
- Chapter I — PRELIMINARY
- Chapter II — BASIS OF CHARGE
- Chapter III — INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
- Chapter IV — COMPUTATION OF TOTAL INCOME
- Chapter V — INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
- Chapter VI — AGGREGATION OF INCOME
- Chapter VII — SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
- Chapter VIII — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
- Chapter IX — REBATES AND RELIEFS
- Chapter X — SPECIAL PROVISIONS RELATING TO A VOIDANCE OF TAX
- Chapter XI — GENERAL ANTI-A VOIDANCE RULE
- Chapter XII — MODE OF PAYMENT IN CERTAIN CASES, ETC.
- Chapter XIII — DETERMINATION OF TAX IN SPECIAL CASES
- Chapter XIV — TAX ADMINISTRATION
- Chapter XV — RETURN OF INCOME
- Chapter XVI — PROCEDURE FOR ASSESSMENT
- Chapter XVII — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
- Chapter XVIII — APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
- Chapter XIX — COLLECTION AND RECOVERY OF TAX
- Chapter XX — REFUNDS
- Chapter XXII — OFFENCES AND PROSECUTION
- Chapter XXIII — MISCELLANEOUS
- Schedule I — CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA
- Schedule II — INCOME NOT TO BE INCLUDED IN TOTAL INCOME
- Schedule III — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
- Schedule IV — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON- RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
- Schedule V — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
- Schedule VI — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
- Schedule VII — PERSONS EXEMPT FROM TAX
- Schedule VIII — INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS
- Schedule IX — DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
- Schedule X — DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
- Schedule XI — PART A RECOGNISED PROVIDENT FUNDS
- Schedule XII — PART A MINERALS
- Schedule XIII — LIST OF ARTICLES OR THINGS
- Schedule XIV — INSURANCE BUSINESS
- Schedule XV — DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.
- Schedule XVI — PERMITTED MODES OF INVESTMENT OR DEPOSITS