Income TaxIncome Tax Act 2025LatestFailure to get the Accounts audited under section 63 of the Income Tax Act 2025CA Saurabh Khullar03/02/2026 by CA Saurabh Khullar03/02/2026068In the Finance Bill 2026, emphasis has been placed on converting penalties into graded fee. In this context, section 446 of the Income Tax Act...