§ 443
Chapter XXI — Penalties
Penalty in respect of certain income
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
443. 9[***]
Penalty for false entry, etc., in books of account.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 439Penalty for under-reporting and misreporting of income§ 440[ (1) An assessee may make an application to the Assessing Officer to grant§ 441Failure to keep, maintain or retain books of account, documents, etc§ 442Section 442§ 444Penalty for false entry, etc., in books of account§ 445Benefits to related persons