462 — 462. Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d).
IT Rules
Original Rule Text
462. Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d). — Penalty provision for non-compliance or incorrect reporting of information required under section 397(3)
(d) in accordance with relevant Indian tax legislation. 462. Penalty for failure to furnish inf... — Rule 462 of IT2025