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