Section 428 — Fee for default in furnishing return of income: its source in the Income-tax Act, 1961

Section 428 (Fee for default in furnishing return of income) of the Income-tax Act, 2025 corresponds to Section 234F (Fee for default in furnishing return of income) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 234F — Fee for default in furnishing return of income

read both texts · §234F (1961) vs §428 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 428 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 234F of the Income-tax Act, 1961.

What does Section 428 of the Income-tax Act, 2025 deal with?

Section 428 — "Fee for default in furnishing return of income", under CHAPTER XIX - Collection and recovery of tax of the Income-tax Act, 2025.

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same chapter · chapter xix - collection and recovery of tax · income-tax act, 2025

Section 422 — Recovery of tax arrear in respect of non-resident from his assets
Section 423 — Interest for defaults in furnishing return of income
Section 424 — Interest for defaults in payment of advance tax
Section 425 — Interest for deferment of advance tax
Section 426 — Interest on excess refund
Section 427 — Fee for default in furnishing statements
Section 429 — Fee for default relating to statement or certificate
Section 430 — Fee for default relating to intimation of aadhaar number

frequently looked up · income-tax act, 2025

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