Section 271A: Failure to keep, maintain or retain books of account, documents, etc

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

Without prejudice to the provisions of [section 270A or] section 271, if any person *** fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of account and other documents for the period specified in the said rules, the [Assessing Officer] or the [*** Commissioner (Appeals)] may direct that such person shall pay, by way of penalty, [ a sum of twenty-five thousand rupees].]

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 271A

No Supreme Court judgment in our database cites this section yet.