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ingest sections [N-M] from raw/it-act-2025.pdf
Related Topics
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Additional Pages
| Page | Title |
|---|---|
| s442-failure-information-transactions | Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions |
| s443-penalty-certain-income | Penalty in respect of certain income |
| s445-benefits-related-persons | Benefits to related persons |
| s446-crypto-asset-information | Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-asset |
| s447-failure-report-section-172 | Penalty for failure to furnish report under section 172 |
| s448-failure-deduct-tds | Penalty for failure to deduct tax at source |
| s449-failure-collect-tcs | Penalty for failure to collect tax at source |
| s450-failure-section-185 | Penalty for failure to comply with provisions of section 185 |
| s451-failure-section-186 | Penalty for failure to comply with provisions of section 186 |
| s452-failure-section-187 | Penalty for failure to comply with provisions of section 187 |
| s453-failure-section-188 | Penalty for failure to comply with provisions of section 188 |
| s454-failure-statement-financial-transaction | Penalty for failure to furnish statement of financial transaction or reportable account after a notice |
| s455-inaccurate-sft-reportable-account | Penalty for furnishing inaccurate statement of financial transaction or reportable account |
| s456-failure-eligible-investment-fund | Penalty for failure to furnish statement or information or document by an eligible investment fund |
| s457-failure-information-section-171 | Penalty for failure to furnish information or document under section 171 |
| s458-failure-information-section-506 | Penalty for failure to furnish information or document under section 506 |
| s459-failure-report-section-511 | Penalty for failure to furnish report or for furnishing inaccurate report under section 511 |
| s460-failure-statement-section-505 | Penalty for failure to submit statement under section 505 |
| s461-failure-furnish-statements | Penalty for failure to furnish statements, etc. |
| s462-failure-information-section-397 | Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d) |
| s464-failure-statements-section-354 | Penalty for failure to furnish statements, etc. |
| s466-failure-section-254 | Penalty for failure to comply with the provisions of section 254 |
| s467-failure-pan-tds | Penalty for failure to comply with the provisions of sections 262 and 397 |
| s468-failure-section-397-tds | Penalty for failure to comply with the provisions of section 397 |
| s470-penalty-not-imposed | Penalty not to be imposed in certain cases |
| s472-bar-of-limitation | Bar of limitation for imposing penalties |
| s474-failure-inspection-search | Failure to afford facility for inspection of books of account during search |
| s475-concealment-transfer-property | Removal, concealment, transfer or delivery of property to prevent tax recovery |
| s477-failure-pay-tcs | Failure to pay tax collected at source |
| s480-failure-return-undisclosed-income | Failure to furnish return of income setting forth undisclosed income |
| s481-failure-special-audit | Failure to comply with a direction of special audit or valuation |
| s482-false-statement-verification | False statement in verification, etc. |
| s483-falsification-books | Falsification of books of account or document, etc. |
| s485-second-subsequent-offences | Punishment for second and subsequent offences |
| s486-punishment-not-imposed | Punishment not to be imposed in certain cases |
| s487-offences-by-companies | Offences by companies |
| s488-offences-by-huf | Offences by Hindu undivided family |
| s490-presumption-culpable-mental-state | Presumption as to culpable mental state |
| s491-prosecution-at-instance | Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner |
| s492-offences-non-cognizable | Certain offences to be non-cognizable |
| s493-proof-entries-records | Proof of entries in records or documents |
| s494-disclosure-public-servants | Disclosure of particulars by public servants |
| s495-special-courts | Special Courts |
| s496-offences-triable-special-court | Offences triable by Special Court |
| s497-trial-summons-case | Trial of offences as summons case |
| s498-bnss-special-court | Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court |