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Section 448: Penalty for failure to deduct tax at source.

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

Penalty for failure to deduct tax at source.

. If any person fails to—

(a) deduct the whole or any part of the tax as required under Chapter XIX-B; or

(b) pay or ensure the payment of, the whole or any part of the tax as required by or under—

(i) Note 2 below the Table in section 393(3); or

(ii) Note 6 to section 393(1) (Table: Sl. No. 8),

then, the Assessing Officer may impose on him, a penalty equal to the tax which such person failed to deduct or pay or ensure payment of, as aforesaid.

Where this provision sits

ActThe Income-tax Act, 2025
Section448
Marginal notePenalty for failure to deduct tax at source.
JurisdictionCentral
StatusIn force as published by the source

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