Section 469 — Power to reduce or waive penalty, etc., in certain cases: its source in the Income-tax Act, 1961

Section 469 (Power to reduce or waive penalty, etc., in certain cases) of the Income-tax Act, 2025 corresponds to Section 273A (Power to reduce or waive penalty, etc., in certain cases) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 273A — Power to reduce or waive penalty, etc., in certain cases

read both texts · §273A (1961) vs §469 (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 469 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 273A of the Income-tax Act, 1961.

What does Section 469 of the Income-tax Act, 2025 deal with?

Section 469 — "Power to reduce or waive penalty, etc., in certain cases", under CHAPTER XXI - Penalties of the Income-tax Act, 2025.

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

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 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 470 — Penalty not to be imposed in certain cases
Section 471 — Procedure
Section 472 — Bar of limitation for imposing penalty

frequently looked up · income-tax act, 2025

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