Penalty for failure to comply with notices and directives

Penalty for failure to comply with notice under Section 142(1), 143(2), etc., and failure to maintain accounts, produce documents, or provide information. ₹10,000 per default.

Key provisions

• Penalty for failure to comply with notice under Section 142(1), 143(2), etc., and failure to maintain accounts, produce documents, or provide information. ₹10,000 per default.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/320

{
  "act_2025_ref": "320",
  "old_reference": "Section 272A, Income Tax Act 1961",
  "title": "Penalty for failure to comply with notices and directives",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}