Section 517
Section 517: receipt to be given
Section 517 is a short administrative provision in the Miscellaneous chapter of the Income-tax Act, 2025: whenever money is paid or recovered under the Act, a receipt must be given for it.
What Section 517 says
"A receipt shall be given for any money paid or recovered under this Act."
The requirement is simple and unconditional - it applies to any payment or recovery of money made under the Act, whether it's a taxpayer paying tax, interest, penalty or fee, or the tax department recovering an outstanding amount.
Frequently asked questions
Does Section 517 apply to all payments under the Act?
Yes - the section is worded broadly, covering any money paid or recovered under the Income-tax Act, 2025, without limiting it to a particular type of payment.
Does Section 517 specify a penalty for not giving a receipt?
No - the section only states the requirement that a receipt shall be given; it does not itself set out a specific consequence for failing to do so.
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Talk to our tax team about this sectionLast updated 9 September 2026