Section mapper · Penalties and prosecution
Section 272B of the Income-tax Act, 1961 is now
section 467 of the Income-tax Act, 2025
Penalty for a PAN failure.
- Was
s.272B, Income-tax Act, 1961 (repealed)- Is now
s.467(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 467(1) keeps the ₹10,000 penalty for failing to comply with the PAN provisions — now section 262 read with section 397(2)(h) — with the per-default limb in the sub-sections that follow.
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.
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