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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XIX COLLECTION AND RECOVERY OF TAX
F—LEVY OF FEE IN CERTAIN CASES
Section 427 of Income Tax Act - Fee for default in furnishing statements
Section 428 of Income Tax Act - Fee for default in furnishing return of income
Section 429 of Income Tax Act - Fee for default relating to statement or certificate
Section 430 of Income Tax Act - Fee for default relating to intimation of Aadhaar number
