Penalty for Failure to Comply with Notices

Section 464 — - PENALTY FOR FAILURE TO COMPLY WITH NOTICES

Section 464 of the Income-tax Act, 2025 corresponds to s. 271(1)(b) of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

INR 10,000 to INR 1,00,000 -- range; for failure to comply with notice u/s 270, 271 or 272 [142 or 143].

PRACTITIONER PLANNING NOTES

• Comply with notices on time; reasonable cause defence; e-proceeding compliance via portal.

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).