Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 439] [Entire Act] Union of India - Subsection Section 439(9) in The Income Tax Act, 2025 (9)The penalty referred to in sub-section (1) shall be 50% of the tax payable on under-reported income.
