Section mapping · Penalty for failure to comply with provisions of section 269SU
Section 271DB (ITA 1961) → 452 + 470 (ITA 2025)
Section 271DB of the Income-tax Act, 1961 corresponds to sections 452 + 470 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 271DB Penalty for failure to comply with provisions of section 269SU | 452 Penalty for failure to comply with provisions of section 187 |
| 470 Penalty not to be imposed in certain cases |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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