Home > Income Tax Act 2025 > Section-412Last Updated: Mar 06th 2025
Section-412 seeks to provide for penalty which shall be payable when assessee is in tax default. Learn to understand the section-412 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.