Section mapper · Penalties and prosecution
Section 271H of the Income-tax Act, 1961 is now
section 461 of the Income-tax Act, 2025
Penalty for a late or incorrect TDS statement.
- Was
s.271H, Income-tax Act, 1961 (repealed)- Is now
s.461(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 461(1) keeps the penalty for failing to deliver the statement in time, or delivering one with incorrect particulars, alongside the daily fee in section 427.
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.271C → s.448 — Penalty for not deducting TDS
- s.203 → s.395 — The TDS certificate your employer gives you — Form 16