Section 451
Section 451: penalty for failure to comply with provisions of Section 186
Section 451 is a short, formulaic penalty provision: where a person receives a sum in a manner that contravenes section 186, the Assessing Officer can impose a penalty equal to that entire sum received.
What Section 451 says
"The Assessing Officer may impose on a person, a penalty equal to the sum received by him in contravention of the provisions of section 186."
How the penalty is measured
The penalty equals the full amount of the sum received in contravention of section 186 - there is no partial or capped penalty specified.
Frequently asked questions
How much is the penalty under Section 451?
A penalty equal to the entire sum received in contravention of section 186, imposed by the Assessing Officer.
Related sections
Want this applied to your actual filing, not just explained?
Get help responding to a Section 186 penalty noticeLast updated 9 September 2026