Section 271C under the
Income-tax Act, 2025
Penalty for failure to deduct tax at source
Topic
Penalty for failure to deduct tax at source — TDS 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.
Distinct from the assessee-in-default machinery in s.398 (old s.201) and from the 30% expenditure disallowance in s.35(b)(i) (old 40(a)(ia)). The TCS counterpart, old 271CA, is reported as s.449.
Source
Listed in the notes to the confirmed s.271 row as part of the surviving lettered 271-series: '271C (TDS failure) -> 448'. Sourced to the ICAI publication, but not separately verified against the bare text of s.448 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.