Home > Income Tax Act 2025 > Section-464Last Updated: Oct 03rd 2025
Section-464 seeks to provide for imposition of penalty for failure to furnish statements by certain institutions or funds. Learn to understand the section-464 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 a penalty which shall not be less than ₹10000 but which may extend up to ₹100000 on—
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.