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Section 444 — Penalty for false entry, etc., in books of account: its source in the Income-tax Act, 1961
Section 444 (Penalty for false entry, etc., in books of account) of the Income-tax Act, 2025 corresponds to Section 271AAD (Penalty for false entry, etc., in books of account) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 271AAD — Penalty for false entry, etc., in books of account
read both texts · §271AAD (1961) vs §444 (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.
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