Section mapper · Penalties and prosecution
Section 270A of the Income-tax Act, 1961 is now
section 439 of the Income-tax Act, 2025
The penalty for under-reporting or misreporting income.
- Was
s.270A, Income-tax Act, 1961 (repealed)- Is now
s.439(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 439(1) keeps the penalty on under-reported income, imposed during proceedings and payable in addition to the tax, with the misreporting limb and the computation rules in the same section.
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.270AA → s.440 — Applying for immunity from penalty and prosecution
- s.273B → s.470 — The reasonable-cause defence against a penalty
- s.115BBE → s.195 — The flat 60% tax on unexplained income