2025Section 441
441. Failure to keep, maintain or retain books of account, documents, etc.
In the 1961 Act1 match · Unreviewed
- 1961 Section 271A
From the Income Tax Department's correspondence.
A penalty of Rs. 25000 may be imposed on a person by the Assessing Officer or the Joint Commissioner (Appeals) or the Commissioner (Appeals), if he fails to—