https://www.taxtmi.com/acts?id=53203 Substitution of section 446 imposes a Rs. 200 daily penalty for failure to furnish a prescribed statement on crypto-asset transactions and authorises a Rs. 50,000 penalty where the filer provides inaccurate information and fails to correct it or fails to comply with the due diligence requirement, with penalties imposed by the prescribed income-tax authority. en-us Sun, 01 Feb 2026 15:30:59 +0530 Sun, 01 Feb 2026 15:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53203 Substitution of section 446 imposes a Rs. 200 daily penalty for failure to furnish a prescribed statement on crypto-asset transactions and authorises a Rs. 50,000 penalty where the filer provides inaccurate information and fails to correct it or fails to comply with the due diligence requirement, with penalties imposed by the prescribed income-tax authority. Act-Rules Bills Sun, 01 Feb 2026 15:30:59 +0530 https://www.taxtmi.com/acts?id=53203