Section mapper · Penalties and prosecution
Section 273B of the Income-tax Act, 1961 is now
section 470 of the Income-tax Act, 2025
The reasonable-cause defence against a penalty.
- Was
s.273B, Income-tax Act, 1961 (repealed)- Is now
s.470, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 470 keeps the defence, and keeps its list-based shape: no penalty under any of the enumerated sections is imposed if you prove there was reasonable cause for the failure.
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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