Section 443 — Penalty in respect of certain income: its source in the Income-tax Act, 1961

Section 443 (Penalty in respect of certain income) of the Income-tax Act, 2025 corresponds to Section 271AAC (Penalty in respect of certain income) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 271AAC — Penalty in respect of certain income

read both texts · §271AAC (1961) vs §443 (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 443 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 271AAC of the Income-tax Act, 1961.

What does Section 443 of the Income-tax Act, 2025 deal with?

Section 443 — "Penalty in respect of certain income", under CHAPTER XXI - Penalties of the Income-tax Act, 2025.

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same chapter · chapter xxi - penalties · income-tax act, 2025

Section 439 — Penalty for under-reporting and misreporting of income
Section 440 — Immunity from imposition of penalty, etc.
Section 441 — Failure to keep, maintain or retain books of account, documents, etc.
Section 442 — Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
Section 444 — Penalty for false entry, etc., in books of account
Section 445 — Benefits to related persons
Section 446 — Failure to get accounts audited
Section 447 — Penalty for failure to furnish report under section 172

frequently looked up · income-tax act, 2025

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