Section 452 — Penalty for failure to comply with provisions of section 187: its source in the Income-tax Act, 1961

Section 452 (Penalty for failure to comply with provisions of section 187) of the Income-tax Act, 2025 corresponds to Section 271DB (Penalty for failure to comply with provisions of section 269SU) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 271DB — Penalty for failure to comply with provisions of section 269SU

read both texts · §271DB (1961) vs §452 (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 452 of the Income-tax Act, 2025 a new provision?

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

What does Section 452 of the Income-tax Act, 2025 deal with?

Section 452 — "Penalty for failure to comply with provisions of section 187", under CHAPTER XXI - Penalties of the Income-tax Act, 2025.

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

Section 448 — Penalty for failure to deduct tax at source
Section 449 — Penalty for failure to collect tax at source
Section 450 — Penalty for failure to comply with the provisions of section 185
Section 451 — Penalty for failure to comply with provisions of section 186
Section 453 — Penalty for failure to comply with provisions of section 188
Section 454 — Penalty for failure to furnish statement of financial transaction or reportable account
Section 455 — Penalty for furnishing inaccurate statement of financial transaction or reportable account
Section 456 — Penalty for failure to furnish statement or information or document by eligible investment fund

frequently looked up · income-tax act, 2025

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