Section 462 — Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d): its source in the Income-tax Act, 1961

Section 462 (Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d)) of the Income-tax Act, 2025 corresponds to Section 271-I (Penalty for failure to furnish information or furnishing inaccurate information under section 195) of the Income-tax Act, 1961 as per the official CBDT correspondence.

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.