Section 466 — Penalty for failure to comply with the provisions of section 254: its source in the Income-tax Act, 1961

Section 466 (Penalty for failure to comply with the provisions of section 254) of the Income-tax Act, 2025 corresponds to Section 272AA (Penalty for failure to comply with the provisions of section 133B) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 272AA — Penalty for failure to comply with the provisions of section 133B

read both texts · §272AA (1961) vs §466 (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 466 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 272AA of the Income-tax Act, 1961.

What does Section 466 of the Income-tax Act, 2025 deal with?

Section 466 — "Penalty for failure to comply with the provisions of section 254", under CHAPTER XXI - Penalties of the Income-tax Act, 2025.

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

Section 462 — Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d)
Section 463 — Penalty for furnishing incorrect information in reports or certificates
Section 464 — Penalty for failure to furnish statements, etc.
Section 465 — Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
Section 467 — Penalty for failure to comply with the provisions of section 262
Section 468 — Penalty for failure to comply with the provisions of section 397(1)
Section 469 — Power to reduce or waive penalty, etc., in certain cases
Section 470 — Penalty not to be imposed in certain cases

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536