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Section 466: Penalty for failure to comply with the provisions of section 254

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

Penalty for failure to comply with the provisions of section 254.

If a person fails to comply with the provisions of section 254, the Joint Commissioner, Deputy Director or Assistant Director or the Assessing Officer, may impose a penalty which may extend up to Rs. [25000] on him.

Where this provision sits

ActThe Income-tax Act, 2025
Section466
Marginal notePenalty for failure to comply with the provisions of section 254
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act No. 4 of 2026. Sub. for "1000" by Act No. 4 of 2026, w.e.f. 1-4-2026.

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