Penalty re Failure to Provide Digital Acceptance Facility

Section 452 — - PENALTY RE FAILURE TO PROVIDE DIGITAL ACCEPTANCE FACILITY

Section 452 of the Income-tax Act, 2025 corresponds to s. 271DB of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Penalty INR 5,000 per day during period of failure where assessee turnover above INR 50 crore fails to provide UPI, RuPay or BHIM facility.

PRACTITIONER PLANNING NOTES

• Mandatory for businesses above INR 50 cr turnover; ensure POS terminal + QR code + UPI integrated.

CROSS-REFERENCES

• s. 439 (under-reporting or misreporting -- master penalty).
• s. 440 (immunity application).
• s. 469 or 470 (waiver or reasonable-cause).
• s. 471 or 472 (procedure or limitation).