Section 466 of Income Tax Act, 2025 : Penalty for failure to comply with the provisions of section 254 HomeIncome Tax Act, 2025Section 466 of Income Tax Act, 2025 : Penalty for failure to comply with the provisions of section 254 published by Advocate Shruti Goyal | February 17, 2025 If a person fails to comply with the provisions of section 254, the Joint Commissioner, Deputy Director or Assistant Director or the Assessing Officer, may impose a penalty which may extend up to one thousand rupees on him.