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of <h1>Income Tax Bill 2025 Clause 466 introduces thousand rupee penalties but omits mandatory hearing requirements unlike existing Section 272AA</h1> The Income Tax Bill 2025's Clause 466 introduces a penalty mechanism for non-compliance with section 254 provisions, allowing designated tax authorities to impose penalties up to one thousand rupees. This mirrors Section 272AA of the Income-tax Act 1961, which addresses non-compliance with section 133B survey provisions. Both provisions share similar penalty amounts, authorized officers, and deterrent objectives. However, Clause 466 notably omits the express procedural safeguard requiring an opportunity to be heard before penalty imposition, unlike Section 272AA which mandates this protection. This absence raises concerns about natural justice and procedural fairness in the new provision.
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