Income Tax Department

Ministry of Finance, Government of India

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Section 85

Amendment of section 271DA

Section

Section Number

85

Chapter

CHAPTER III - DIRECT TAXES

Act

Finance Acts

Year

2025

Amendment of section 271DA

Amendment of section 271DA

Amendment of section 271DA.

85. In section 271DA of the Income-tax Act, in sub-section (2), the following proviso shall be inserted, namely:—

"Provided that any penalty under sub-section (1), on or after the 1st day of April, 2025, shall be imposed by the Assessing Officer.".

Footnotes