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Section 271A: Failure to keep, maintain or retain books of account, docu­ments, etc

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Failure to keep, maintain or retain books of account, documents, etc.

Without prejudice to the provisions of section 270A or section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the Assessing Officer or the Joint Commissioner (Appeals) or the Commissioner (Appeals) may direct that such person shall pay, by way of penalty, a sum of twenty-five thousand rupees.

Where this provision sits

ActThe Income-tax Act, 1961
Section271A
Marginal noteFailure to keep, maintain or retain books of account, docu­ments, etc
JurisdictionCentral
StatusRepealed

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