441 — 441. Failure to keep, maintain or retain books of accounts, documents, etc
IT Rules
Original Rule Text
441. Failure to keep, maintain or retain books of accounts, documents, etc — Failure to comply with the maintenance, retention requirements of books of account and documents as per section 62 or rules made thereunder during any tax year may result in a penalty of ₹ 25000 impo... — Rule 441 of IT2025