Section 467 — Penalty for failure to comply with the provisions of section 262: its source in the Income-tax Act, 1961

Section 467 (Penalty for failure to comply with the provisions of section 262) of the Income-tax Act, 2025 corresponds to Section 272B (Penalty for failure to comply with the provisions of section 139A) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 272B — Penalty for failure to comply with the provisions of section 139A

read both texts · §272B (1961) vs §467 (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 467 of the Income-tax Act, 2025 a new provision?

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

What does Section 467 of the Income-tax Act, 2025 deal with?

Section 467 — "Penalty for failure to comply with the provisions of section 262", 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 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 466 — Penalty for failure to comply with the provisions of section 254
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
Section 471 — Procedure

frequently looked up · income-tax act, 2025

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