Section mapper · Penalties and prosecution
Section 270AA of the Income-tax Act, 1961 is now
section 440 of the Income-tax Act, 2025
Applying for immunity from penalty and prosecution.
- Was
s.270AA, Income-tax Act, 1961 (repealed)- Is now
s.440(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 440(1) keeps the application route to the Assessing Officer for immunity from the section 439 penalty and from proceedings under the wilful-evasion and non-filing sections.
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.270A → s.439 — The penalty for under-reporting or misreporting income
- s.276CC → s.479 — Prosecution for not filing your return