Chapter XXI — Penalties

34 sections in this chapter

Sec. 439 — Penalty for under-reporting and misreporting of income
Sec. 440 — Waiver of penalty and immunity from prosecution
Sec. 441 — Failure to keep, maintain or retain books of account, documents, etc
Sec. 442 — Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
Sec. 443 — Penalty in respect of certain income
Sec. 444 — Penalty for false entry, etc., in books of account
Sec. 445 — Benefits to related persons
Sec. 446 — Penalty for failure to furnish information or for furnishing inaccurate information on transaction of crypto-asset
Sec. 447 — Penalty for failure to furnish report under section 172
Sec. 448 — Penalty for failure to deduct tax at source
Sec. 449 — Penalty for failure to collect tax at source
Sec. 450 — Penalty for failure to comply with provisions of section 185
Sec. 451 — Penalty for failure to comply with provisions of section 186
Sec. 452 — Penalty for failure to comply with provisions of section 187
Sec. 453 — Penalty for failure to comply with provisions of section 188
Sec. 454 — Penalty for failure to furnish statement of financial transaction or reportable account after a notice
Sec. 455 — Penalty for furnishing inaccurate statement of financial transaction or reportable account
Sec. 456 — Penalty for failure to furnish statement or information or document by an eligible investment fund
Sec. 457 — Penalty for failure to furnish information or document under section 171
Sec. 458 — Penalty for failure to furnish information or document under section 506
Sec. 459 — Penalty for failure to furnish report or for furnishing inaccurate report under section 511
Sec. 460 — Penalty for failure to submit statement under section 505
Sec. 461 — Penalty for failure to furnish statements, etc
Sec. 462 — Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d)
Sec. 463 — Penalty for furnishing incorrect information in reports or certificates
Sec. 464 — Penalty for failure to furnish statements, etc
Sec. 465 — Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
Sec. 466 — Penalty for failure to comply with the provisions of section 254
Sec. 467 — Penalty for failure to comply with the provisions of sections 262 and 397
Sec. 468 — Penalty for failure to comply with the provisions of section 397
Sec. 469 — Power to reduce or waive penalty, etc., in certain cases
Sec. 470 — Penalty not to be imposed in certain cases
Sec. 471 — Procedure
Sec. 472 — Bar of limitation for imposing penalties