§ 451
Chapter XXI — Penalties
Penalty for failure to comply with provisions of section 186
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
451. The Assessing Officer may impose on a person, a penalty equal to the sum
received by him in contravention of the provisions of section 186.
Penalty for failure to comply with provisions of section 187.
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§ 443Penalty in respect of certain income§ 444Penalty for false entry, etc., in books of account