Section mapper · Advance tax, interest, late fees and refunds
Section 234G of the Income-tax Act, 1961 is now
section 429 of the Income-tax Act, 2025
The fee for a late statement or certificate from an institution.
- Was
s.234G, Income-tax Act, 1961 (repealed)- Is now
s.429, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 429 keeps the fee on research associations, universities and funds that fail to deliver the statement or certificate the donation-deduction sections require.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.234E → s.427 — The ₹200-a-day fee for a late TDS statement
- s.80G → s.133 — Donations to charities and relief funds
- s.80GGA → s.135 — Donations for scientific research and rural development