Section 468: Penalty for failure to comply with the provisions of section 397.

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

Penalty for failure to comply with the provisions of section 397.

(1) If a person fails to comply with the provisions of section 397, the Assessing Officer may impose a penalty of Rs. 10000 on him.

(2) If a person, required to quote his Tax Deduction and Collection Account Number in challans, certificates, statements or other documents referred to in section 397(1)(b), quotes a number which is false, knowing or believing it to be false or not true, the Assessing Officer may impose a penalty of Rs. 10000 on him.

Where this provision sits

Act	The Income-tax Act, 2025
Section	468
Marginal note	Penalty for failure to comply with the provisions of section 397.
Jurisdiction	Central
Status	In force as published by the source

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