Home > Income Tax Act 2025 > Section-427Last Updated: Feb 25th 2025
Secton-427 seeks to provide that the assessee shall be liable to pay fee of for delay in furnishing of statement regarding taxes deducted or collected at source. Learn to understand the section-427 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.