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Section 468 — Penalty for failure to comply with the provisions of section 397(1): its source in the Income-tax Act, 1961
Section 468 (Penalty for failure to comply with the provisions of section 397(1)) of the Income-tax Act, 2025 corresponds to Section 272BB (Penalty for failure to comply with the provisions of section 203A) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 272BB — Penalty for failure to comply with the provisions of section 203A
read both texts · §272BB (1961) vs §468 (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.
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