Section 464: Penalty for failure to furnish statements, etc

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

Penalty for failure to furnish statements, etc.

The Assessing Officer may impose a penalty which shall not be less than Rs. 10000 but which may extend up to Rs. 100000 on—

(a) the research association, university, college or other institution referred to in section 45, if it fails to deliver or furnish the documents as may be prescribed under section 45(4)(a); or

(b) the institution or fund, if it fails to deliver or cause to be delivered a statement within the time prescribed under section 354(1)(e), or furnish a certificate prescribed under section 354(1)(g).

Where this provision sits

Act	The Income-tax Act, 2025
Section	464
Marginal note	Penalty for failure to furnish statements, etc
Jurisdiction	Central
Status	In force as published by the source

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