Section mapper · Penalties and prosecution
Section 271C of the Income-tax Act, 1961 is now
section 448 of the Income-tax Act, 2025
Penalty for not deducting TDS.
- Was
s.271C, Income-tax Act, 1961 (repealed)- Is now
s.448, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 448 keeps the penalty for failing to deduct the whole or part of the tax required under the TDS chapter, or failing to pay it over.
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.201 → s.398 — What happens when TDS is not deducted, or is deducted and not paid
- s.271H → s.461 — Penalty for a late or incorrect TDS statement
- s.273B → s.470 — The reasonable-cause defence against a penalty