— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
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)
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.