Section-448 : Penalty for failure to deduct tax at source

1. Section-448 as per act

1. If any person fails to—
   
   
   1. deduct the whole or in part, the tax as required under Chapter XIX-B; or
   2. pay or ensure the payment of, the whole or any part of the tax as required by or under—
      
      
      1. Note 3 in Table in section 393(3); or
      2. Note 6 to section 393(1) (Table: Sl. No. 8), then, the Assessing Officer may impose on him, a penalty equal to the tax which such person failed to deduct or pay or ensure payment of, as aforesaid.

2. Help and useful links for Section-448

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