Section 458 — Penalty for failure to furnish information or document under section 506: its source in the Income-tax Act, 1961

Section 458 (Penalty for failure to furnish information or document under section 506) of the Income-tax Act, 2025 corresponds to Section 271GA (Penalty for failure to furnish information or document under section 285A) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 271GA — Penalty for failure to furnish information or document under section 285A

read both texts · §271GA (1961) vs §458 (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 458 of the Income-tax Act, 2025 a new provision?

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

What does Section 458 of the Income-tax Act, 2025 deal with?

Section 458 — "Penalty for failure to furnish information or document under section 506", under CHAPTER XXI - Penalties of the Income-tax Act, 2025.

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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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

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
Section 457 — Penalty for failure to furnish statement or information or document under section 171
Section 459 — Penalty for failure to furnish report or for furnishing inaccurate report under section 511
Section 460 — Penalty for failure submit statement under section 505
Section 461 — Penalty for failure to furnish statements, etc.
Section 462 — Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d)

frequently looked up · income-tax act, 2025

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