Income Tax Department

Ministry of Finance, Government of India

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Section 462

Penalty for failure to furnish information or furnishing inaccurate information under section 397 3 d

Section

Section Number

462

Chapter

CHAPTER XXI - Penalties

Act

Income-tax Act, 2025

Year

2026

Penalty for failure to furnish information or furnishing inaccurate information under section 397 3 d

Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d).

462. If any person, who is required to furnish information under section 397(3)(d), fails to furnish such information, or furnishes inaccurate information, the Assessing Officer may impose a penalty of Rs. 100000 on such person.

Footnotes