Section 462: Penalty for failure to furnish information or furnishing inaccurate information under section 397 3 d

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

Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d).

If any person, who is required to furnish information under section 397(3)(d), fails to furnish such information, or furnishes inaccurate information, the Assessing Officer may impose a penalty of Rs. 100000 on such person.

Where this provision sits

Act	The Income-tax Act, 2025
Section	462
Marginal note	Penalty for failure to furnish information or furnishing inaccurate information under section 397 3 d
Jurisdiction	Central
Status	In force as published by the source

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