Section 443 — Penalty in respect of certain income
Old Act equivalent: Section 271AAB of IT Act 1961 Sub-part: A—Penalties
Statutory Text
- [***] Penalty for false entry, etc., in books of account.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Omitted by Finance Act, 2026.
- Conditions: Section omitted.
- Time limits: N/A.
- Monetary limits: N/A.
- Exceptions: Omitted w.e.f. 1-4-2026.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.