Mera Samvidhaan All of Income-tax Act, 2025

Chapter XXI · Penalties

451Penalty for failure to comply with provisions of section 186.

Section 451 · Chapter XXI · page 537 of the 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.

Section 451 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.