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Home > Income Tax Act 2025 > Section-441Last Updated: Feb 18th 2025

Section-441 : Failure to keep, maintain or retain books of account, documents, etc

Learn to understand the section-441 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-441 as per act

A penalty of twenty-five thousand rupees shall be imposed on a person by the Assessing Officer or the Joint Commissioner (Appeals) or the Commissioner (Appeals), if he fails to—

  1. keep and maintain the books of account and other documents as per section 62 or the relevant rules, in respect of any tax year; or
  2. retain such books of account and other documents for the period specified in the said rules.

2. Help and useful links for Section-441

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Income Tax Penalties: What and When?
  4. Self Service (DIY) Income Tax Filing made Easy



How to get help from EZTax.in



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.