Income Tax Act 2023
Section 270 - Penalty for Non-compliance with Notice
(as updated till Finance Act 2024)
Where any person has, without reasonable cause, failed to comply with any notice issued under sections 167, 168, 179, 181 or 1[, 183 or 212], the Deputy Commissioner of Taxes may impose upon him a penalty not exceeding the amount of tax chargeable on the total income of such person.
1 The comma, figures and word “, 183 or 212” were substituted for the word and figure “or 183” by section 74 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.