— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
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)
loading…
loading…
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.
— built by nexus
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.