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Home > Income Tax Act 2025 > Section-451Last Updated: Feb 25th 2025

Section-451 : Penalty for failure to comply with provisions of section 186

Section-451 provides for imposition of penalty for failure to comply with the provisions of clause 186. Learn to understand the section-451 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-451 as per act

The Assessing Officer may impose on a person, a penalty equal to the sum received by him in contravention of the provisions of section 186 except where he proves that there were good and sufficient reasons for the said contravention.

2. Help and useful links for Section-451

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



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.