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Indian Income Tax Act, 2025   Chapter XXI   Penalties   Section No. Particulars IT Act, 1961 Section No. if any 439   Penalty for under-reporting and misreporting of income 270A 440   Immunity from imposition of penalty, etc. 270AA 441   Failure to keep, maintain or retain books of account, documents, etc. 271A 442   Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions 271AA 443   Penalty in respect of certain income 271AAC 444   Penalty for false entry, etc., in books of account 271AAD 445   Benefits to related persons 271AAE 446   Failure to get accounts audited 271B 447   Penalty for failure to furnish report under section 172 271BA 448   Penalty for failure to deduct tax at source 271C 449   Penalty for failure to collect tax at source 271CA 450   Penalty for failure to comply with the provisions of section 185 271D 451   Penalty for failure to comply with provisions of section 186 271DA 452   Penalty for failure to comply with provisions of section 187 271DB 453   Penalty for failure to comply with provisions of section 188 271E 454   Penalty for failure to furnish statement of financial transaction or reportable account 271FA 455   Penalty for furnishing inaccurate statement of financial transaction or reportable account 271FAA 456   Penalty for failure to furnish statement or information or document by an eligible investment fund 271FAB 457   Penalty for failure to furnish information or document under section 171 271G 458   Penalty for failure to furnish information or document under section 506 271GA 459   Penalty for failure to furnish report or for furnishing inaccurate report under section 511 271GB 460   Penalty for failure to submit statement under section 505 271GC 461   Penalty for failure to furnish statements, etc. 271H 462   Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d) 271-I 463   Penalty for furnishing incorrect information in reports or certificates 271J 464   Penalty for failure to furnish statements, etc. 271K 465   Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. 272A 466   Penalty for failure to comply with the provisions of section 254 272AA 467   Penalty for failure to comply with the provisions of section 262 272B 468   Penalty for failure to comply with the provisions of section 397(1) 272BB  /  272BBB 469   Power to reduce or waive penalty, etc., in certain cases 273A 470   Penalty not to be imposed in certain cases 273B 471   Procedure 274 472   Bar of limitation for imposing penalties 275 BACK