Section 452: Penalty for failure to comply with provisions of section 187

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

Penalty for failure to comply with provisions of section 187.

The Assessing Officer may impose on a person, a penalty of Rs. 5000 for every day of the duration of failure where he fails to provide a facility for accepting payments through the prescribed electronic modes of payment, as referred to in section 187.

Where this provision sits

Act	The Income-tax Act, 2025
Section	452
Marginal note	Penalty for failure to comply with provisions of section 187
Jurisdiction	Central
Status	In force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Income-tax Act, 2025 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.