Sections 271 to 298 of the Income-tax Act, 1961
A structured reference to the former penalty, prosecution, notice, reporting, representation and miscellaneous provisions contained in Sections 271 to 298 of the Income-tax Act, 1961.
Current-law position from 1 April 2026
The Income-tax Act, 2025 came into force on 1 April 2026 and replaced the Income-tax Act, 1961 for current law. The 1961 Act nevertheless remains relevant where the repeal-and-savings and transition provisions preserve its application to earlier tax years, pending matters, proceedings, appeals, penalties, prosecutions or other saved situations. Users should therefore check the applicable tax year and the transition provisions before relying on a 1961 Act section number.
Official current references
- Income-tax Act, 2025 - CBDT / Income Tax Department
- Income-tax Act, 2025 resources, transition FAQs and Rules, 2026 - CBDT
- Official PDF of the Income-tax Act, 2025
These official links appear in the article content only and are not used as menu items.
How to use this 1961 Act index
Use the links below for legacy and transitional research involving the Income-tax Act, 1961. For current matters arising under the Income-tax Act, 2025, verify the corresponding provisions in the new Act. In particular, current penalties are reorganised in Chapter XXI of the 2025 Act and offences and prosecutions are contained in Chapter XXII.
Penalties under the Income-tax Act, 1961
- What is Failure to furnish returns, comply with notices, concealment of income, etc? Section 271 of Income Tax Act 1961
- What is Failure to keep, maintain or retain books of account, documents, etc? What is Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions? Section 271A and 271AA of Income Tax Act 1961
- What is Penalty where search has been initiated? What is Penalty where search has been initiated? Section 271AAA and 271AAB of Income Tax Act 1961
- Section 271AAC Penalty in respect of certain income
- Section 271AAD Penalty for false entry, etc., in books of account
- What is the meaning of Failure to get accounts audited? What is the Penalty for failure to furnish report under section 92E? Section 271B and 271BA of Income Tax Act 1961
- What is the meaning of Failure to subscribe to the eligible issue of capital? What is Penalty for failure to deduct tax at source? Section 271BB and 271C of Income Tax Act 1961
- What is Penalty for failure to collect tax at source? What is Penalty for failure to comply with the provisions of section 269SS? Section 271CA and 271D of Income Tax Act 1961
- Section 271DA Penalty for failure to comply with provisions of section 269ST
- Section 271DB Penalty for failure to comply with provisions of section 269SU
- What is Penalty for failure to comply with the provisions of section 269T? What is Penalty for failure to furnish return of income? Section 271E and 271F of Income Tax Act 1961
- What is Penalty for failure to furnish statement of financial transaction or reportable account? What is Penalty for furnishing inaccurate statement of financial transaction or reportable account? Section 271FA and 271FAA of Income Tax Act 1961
- What is Penalty for failure to furnish statement or information or document by an eligible investment fund? What is Penalty for failure to furnish return of fringe benefits? Section 271FAB and 271FB of Income Tax Act 1961
- What is Penalty for failure to furnish information or document under section 92D? What is Penalty for failure to furnish information or document under section 285A? Section 271G and 271GA of Income Tax Act 1961
- Section 271GB Penalty for failure to furnish report or for furnishing inaccurate report under section 286
- What is Penalty for failure to furnish statements, etc? What is Penalty for failure to furnish information or furnishing inaccurate information under section 195? Section 271H and 271I of Income Tax Act 1961
- Section 271J Penalty for furnishing incorrect information in reports or certificates
- Section 271K Penalty for failure to furnish statements, etc
- What is Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc? Section 272A of Income Tax Act 1961
- What is Penalty for failure to comply with the provisions of section 133B? What is Penalty for failure to comply with the provisions of section 139A? Section 272AA and 272B of Income Tax Act 1961
- What is Penalty for failure to comply with the provisions of section 203A? Penalty for failure to comply with the provisions of section 206CA? Section 272BB and 272BBB of Income Tax Act 1961
- What is False estimate of, or failure to pay, advance tax? What is Power to reduce or waive penalty, etc., in certain cases? Section 273 and 273A of Income Tax Act 1961
- What is Power of [Principal Commissioner or] Commissioner to grant immunity from penalty? What is the meaning Penalty not to be imposed in certain cases? Section 273AA and 273B of Income Tax Act 1961
- What is Procedure? What is Bar of limitation for imposing penalties? Section 274 and 275 of Income Tax Act 1961
Offences, prosecutions and Special Courts
- What is Contravention of order made under sub-section (3) of section 132? What is Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132? Section 275A and 275B of Income Tax Act 1961
- What is Removal, concealment, transfer or delivery of property to thwart tax recovery? What is Failure to comply with the provisions of sub-sections (1) and (3) of section 178? Section 276 and 276A of Income Tax Act 1961
- What is Failure to comply with the provisions of sections 269UC, 269UE and 269UL? What is Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B? Section 276AB and 276B of Income Tax Act 1961
- What is Failure to pay the tax collected at source? What is Willful attempt to evade tax, etc? Section 276BB and 276C of Income Tax Act 1961
- What is Failure to furnish returns of income? What is Failure to furnish return of income in search cases? Section 276CC and 276CCC of Income Tax Act 1961
- What is Failure to produce accounts and documents? What is False statement in verification, etc? Section 276D and 277 of Income Tax Act 1961
- What is Falsification of books of account or document? What is Abetment of false return? Section 277A and 278 of Income Tax Act 1961
- What is Punishment for second and subsequent offences? What is Punishment not to be imposed in certain cases? Section 278A and 278AA of Income Tax Act 1961
- What is Power of Principal Commissioner or Commissioner to grant immunity from prosecution? What is Offences by companies? Section 278AB and 278B of Income Tax Act 1961
- What is Offences by Hindu undivided families? What is Presumption as to assets, books of account, etc., in certain cases? Section 278C and 278D of Income Tax Act 1961
- What is Presumption as to culpable mental state? What is Prosecution to be at instance of [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner? Section 278E and 279 of Income Tax Act 1961
- What is the meaning Certain offences to be non-cognizable? What is Proof of entries in records or documents? Section 279A and 279B of Income Tax Act 1961
- What is Disclosure of particulars by public servants? What is Special Courts? Section 280 and 280A of Income Tax Act 1961
- What is Offences triable by Special Court? What is Trial of offences as summons case? Section 280B and 280C of Income Tax Act 1961
- What is Application of Code of Criminal Procedure, 1973 to proceedings before Special Court? What are Certain transfers to be void? Section 280D and 281 of Income Tax Act 1961
Notices, reporting, representation and miscellaneous provisions
- What is Provisional attachment to protect revenue in certain cases? What is the form of Service of notice generally? Section 281B and 282 of Income Tax Act 1961
- What is Authentication of notices and other documents? What is Service of notice when family is disrupted or firm, etc., is dissolved? Section 282A and 283 of Income Tax Act 1961
- What is Service of notice in the case of discontinued business? What is Submission of statement by a non-resident having liaison office? Section 284 and 285 of Income Tax Act 1961
- What is Furnishing of information or documents by an Indian concern in certain cases? What is Submission of statements by producers of cinematograph films? Section 285A and 285B of Income Tax Act 1961
- What is Obligation to furnish statement of financial transaction or reportable account? What is Publication of information respecting assessees in certain cases? Section 285BA and 287 of Income Tax Act 1961
- Section 285BB Annual information statement
- What is Appearance by registered valuer in certain matters? What is Appearance by authorised representative? Section 287A and 288 of Income Tax Act 1961
- What is Rounding off of income? What is Rounding off amount payable and refund due? Section 288A and 288B of Income Tax Act 1961
- What is the meaning Receipt to be given? What is Indemnity? What is Power to tender immunity from prosecution? Section 289, 290 and 291 of Income Tax Act 1961
- What is Cognizance of offences? Section 360 of the Crpc and the Probation of Offenders Act, 1958, not to apply? What is the meaning of Return of income, etc., not to be invalid on certain grounds? Section 292, 292A and 292B of Income Tax Act 1961
- What is Notice deemed to be valid in certain circumstances? What is Presumption as to assets, books of account, etc? Section 29bb and 292C of Income Tax Act 1961
- What is Authorisation and assessment in case of search or requisition? What is Bar of suits in civil courts? Section 292CC and 293 of Income Tax Act 1961
- What is Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils? What is Power of Central Government or Board to condone delays in obtaining approval? Section 293a and 293b of Income Tax Act 1961
- What is Power to withdraw approval? What is the meaning Act to have effect pending legislative provision for charge of tax? Section 293c and 294 of Income Tax Act 1961
- Section 293D Faceless approval or registration
- What is Power to make exemption, etc., in relation to certain Union territories? What is Power to make rules? Section 294a and 295 of Income Tax Act 1961
- What is Rules and certain notifications to be placed before Parliament? What are Repeals and savings? What is power to remove difficulties? Section 296, 297 and 298 of Income Tax Act 1961