Section 471 — Procedure: its source in the Income-tax Act, 1961

Section 471 (Procedure) of the Income-tax Act, 2025 consolidates Section 272A, Section 272AA, Section 272B, Section 272BB and Section 274 of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 272A — Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
Section 272AA — Penalty for failure to comply with the provisions of section 133B
Section 272B — Penalty for failure to comply with the provisions of section 139A
Section 272BB — Penalty for failure to comply with the provisions of section 203A
Section 274 — Procedure

read both texts · §272A (1961) vs §471 (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 471 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 272A, Section 272AA, Section 272B, Section 272BB, Section 274 of the Income-tax Act, 1961.

What does Section 471 of the Income-tax Act, 2025 deal with?

Section 471 — "Procedure", 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 469 — Power to reduce or waive penalty, etc., in certain cases
Section 470 — Penalty not to be imposed in certain cases
Section 472 — Bar of limitation for imposing penalty

frequently looked up · income-tax act, 2025

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