Penalty for failure to comply with provisions of section 186.
. 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.
Section 451: Penalty for failure to comply with provisions of section 186
The Income-tax Act, 2025Central Act · Act 30 of 2025
Where this provision sits
| Act | The Income-tax Act, 2025 |
|---|---|
| Section | 451 |
| Marginal note | Penalty for failure to comply with provisions of section 186 |
| Jurisdiction | Central |
| Status | In force as published by the source |
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