Penalty for failure to comply with section 254 under the Income-tax Act establishes enforcement through authorised tax officers. Penalty may be imposed for failure to comply with the provisions of section 254 of the Income-tax Act, 2025. Where a person defaults in complying with that section, the Joint Commissioner, Deputy Director, Assistant Director or the Assessing Officer is empowered to levy a penalty up to the prescribed monetary limit. The provision operates as a compliance-enforcement mechanism linked specifically to section 254, and identifies the officers authorised to impose the penalty.
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 comply with section 254 under the Income-tax Act establishes enforcement through authorised tax officers.
Penalty may be imposed for failure to comply with the provisions of section 254 of the Income-tax Act, 2025. Where a person defaults in complying with that section, the Joint Commissioner, Deputy Director, Assistant Director or the Assessing Officer is empowered to levy a penalty up to the prescribed monetary limit. The provision operates as a compliance-enforcement mechanism linked specifically to section 254, and identifies the officers authorised to impose the penalty.
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