Section 271B under the
Income-tax Act, 2025
Penalty for failure to get accounts audited (tax audit failure)
Topic
Penalty for failure to get accounts audited (tax audit failure) — Compliance provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
Pairs with the tax audit obligation itself, old s.44AB, which is new s.63. Confirm the penalty quantum against s.446 in the bare Act before citing it in correspondence.
Source
Listed in the notes to the confirmed s.271 row as part of the surviving lettered 271-series: '271B (tax audit failure) -> 446'. Sourced to the ICAI publication, but not separately verified against the bare text of s.446 in this research.
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.