Section 441: Failure to keep, maintain or retain books of account, documents, etc

The Income-tax Act, 2025Central Act · Act 30 of 2025

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

A penalty of Rs. 25000 may be imposed on a person by the Assessing Officer or the Joint Commissioner (Appeals) or the Commissioner (Appeals), if he fails to—

(a) keep and maintain the books of account and other documents as per section 62 or the rules made thereunder, in respect of any tax year; or

(b) retain such books of account and other documents for the period specified in the said rules.

Where this provision sits

Act	The Income-tax Act, 2025
Section	441
Marginal note	Failure to keep, maintain or retain books of account, documents, etc
Jurisdiction	Central
Status	In force as published by the source

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