Section 452
Section 452: penalty for failure to comply with provisions of Section 187
Section 452 backs up section 187's requirement to offer prescribed electronic payment modes with a daily penalty - ₹5,000 for every day the facility isn't provided.
What Section 452 says
"The Assessing Officer may impose on a person, a penalty of ₹5,000 for every day of the duration of failure where he fails to provide a facility for accepting payments through the prescribed electronic modes of payment, as referred to in section 187."
How the penalty accumulates
The penalty is not a one-time fixed amount - it is ₹5,000 for each day the person continues to fail to provide the prescribed electronic payment facility required under section 187, so it grows the longer the non-compliance continues.
Frequently asked questions
What does Section 452 penalise?
Failure to provide a facility for accepting payments through the electronic modes of payment prescribed under section 187.
How is the penalty calculated?
₹5,000 for every day the failure continues, imposed by the Assessing Officer.
Related sections
Want this applied to your actual filing, not just explained?
Get help responding to a Section 187 penalty noticeLast updated 9 September 2026