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Section 474 — Failure to comply with section 247(1)(ii): its source in the Income-tax Act, 1961
Section 474 (Failure to comply with section 247(1)(ii)) of the Income-tax Act, 2025 corresponds to Section 275B (Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 275B — Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
read both texts · §275B (1961) vs §474 (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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