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of <h1>Non-compliance with Income Tax Bill Section 397(1) may lead to Rs 10,000 penalty for false document submissions.</h1> Failure to comply with section 397(1) of the Income Tax Bill, 2025, may result in a penalty of ten thousand rupees imposed by the Assessing Officer. This penalty applies if an individual does not adhere to the specified provisions. Additionally, if an individual knowingly or believingly quotes a false Tax Deduction and Collection Account Number in documents such as challans, certificates, or statements as required by section 397(1)(b), they are also subject to a penalty of ten thousand rupees.
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