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        Income Tax

        Section 452 - Penalty for failure to comply with provisions of section 187.

        Income-tax Act, 2025
        Chapter XXI
        PENALTIES

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        Penalty for failure to provide prescribed electronic payment facility may attract daily fines under income tax rules. The Assessing Officer may impose a penalty of Rs.5000 for every day of the duration of failure where a person fails to provide a facility for accepting payments through the prescribed electronic modes referred to in section 187.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Penalty for failure to provide prescribed electronic payment facility may attract daily fines under income tax rules.

                            The Assessing Officer may impose a penalty of Rs.5000 for every day of the duration of failure where a person fails to provide a facility for accepting payments through the prescribed electronic modes referred to in section 187.


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