Section 456 of Income Tax Act, 2025 : Penalty for failure to furnish statement or information or document by an eligible investment fund

If any eligible investment fund required to furnish a statement or any information or document under section 9(12)(e) [section 9A (5)], fails to
do so within the time prescribed under that section, the income-tax authority prescribed under the said section may direct that such fund shall pay, by way
of penalty, a sum of five lakh rupees.