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s. 271Bs. 446·Penalty for failure to get accounts audited
No Material Change
What this means for you
This is only a renumbering — Section 271B of ITA 1961 is now Section 446 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Renumbering only
Relevant for:Business OwnersTax Professionals
ITA 1961 — Section 271B
VerifiedSection 271B: Penalty of 0.5% of turnover or Rs. 1.5 lakh, whichever is lower, for failure to get accounts audited under Section 44AB.
ITA 2025 — Section 446
VerifiedSection 446: Same penalty.
What Changed
AI SummaryRenumbered from 271B to 446. No change.
Verdict
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.
ITA 2025 — Section 446Read on official site
Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Verified 21 Aug 2025High confidenceView source