{"id":11155,"date":"2026-09-04T19:20:12","date_gmt":"2026-09-04T19:20:12","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=11155"},"modified":"2026-09-04T19:39:24","modified_gmt":"2026-09-04T19:39:24","slug":"penalty-under-i-tax-act-1961-vs-i-tax-act-2025","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/","title":{"rendered":"Comparison of Penalty under I Tax Act 1961 vs I Tax Act 2025"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11156\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Penalty-Provisions-under-the-Income-Tax-Act-2025-vs-the-Income-Tax-Act-1961.png\" alt=\"Penalty Provisions under the Income Tax Act, 2025 vs the Income Tax Act, 1961\" width=\"1024\" height=\"1536\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Penalty-Provisions-under-the-Income-Tax-Act-2025-vs-the-Income-Tax-Act-1961.png 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Penalty-Provisions-under-the-Income-Tax-Act-2025-vs-the-Income-Tax-Act-1961-200x300.png 200w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Penalty-Provisions-under-the-Income-Tax-Act-2025-vs-the-Income-Tax-Act-1961-683x1024.png 683w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Penalty-Provisions-under-the-Income-Tax-Act-2025-vs-the-Income-Tax-Act-1961-768x1152.png 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/09\/Penalty-Provisions-under-the-Income-Tax-Act-2025-vs-the-Income-Tax-Act-1961-800x1200.png 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a9d1cd45f51a\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a9d1cd45f51a\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Comparison_of_major_penalty_provisions_under_the_Income-tax_Act_1961_vis-a-vis_the_Income-tax_Act_2025\" title=\"Comparison of major penalty provisions under the Income-tax Act, 1961, vis-\u00e0-vis the Income-tax Act, 2025\">Comparison of major penalty provisions under the Income-tax Act, 1961, vis-\u00e0-vis the Income-tax Act, 2025<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Income_Tax_Act_2025_vs_Income_Tax_Act_1961\" title=\"Income Tax Act, 2025 vs. Income Tax Act, 1961\">Income Tax Act, 2025 vs. Income Tax Act, 1961<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Penalty_for_Under-Reporting_and_Misreporting_of_Income\" title=\" Penalty for Under-Reporting and Misreporting of Income\"> Penalty for Under-Reporting and Misreporting of Income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Immunity_Waiver_from_Penalty\" title=\" Immunity \/ Waiver from Penalty\"> Immunity \/ Waiver from Penalty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Failure_to_Keep_Maintain_or_Retain_Books_of_Account\" title=\" Failure to Keep, Maintain, or Retain Books of Account\"> Failure to Keep, Maintain, or Retain Books of Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Failure_to_Maintain_Transfer_Pricing_Documentation\" title=\" Failure to Maintain Transfer Pricing Documentation\"> Failure to Maintain Transfer Pricing Documentation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Penalty_on_Unexplained_Income\" title=\" Penalty on Unexplained Income\"> Penalty on Unexplained Income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Penalty_for_False_Entry_in_Books\" title=\" Penalty for False Entry in Books\"> Penalty for False Entry in Books<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Failure_to_Get_Accounts_Audited\" title=\" Failure to Get Accounts Audited\"> Failure to Get Accounts Audited<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Crypto-Asset_Reporting_Default_New_Provision\" title=\" Crypto-Asset Reporting Default (New Provision)\"> Crypto-Asset Reporting Default (New Provision)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#TDS_Default\" title=\" TDS Default\"> TDS Default<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#TCS_Default\" title=\" TCS Default\"> TCS Default<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Violation_of_Cash_Loan_Deposit_Restrictions\" title=\" Violation of Cash Loan \/ Deposit Restrictions\"> Violation of Cash Loan \/ Deposit Restrictions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Violation_of_Cash_Receipt_Restrictions\" title=\" Violation of Cash Receipt Restrictions\"> Violation of Cash Receipt Restrictions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Failure_to_Provide_Digital_Payment_Facility\" title=\" Failure to Provide Digital Payment Facility\"> Failure to Provide Digital Payment Facility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Violation_of_Cash_Repayment_Restrictions\" title=\" Violation of Cash Repayment Restrictions\"> Violation of Cash Repayment Restrictions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Failure_to_Furnish_SFT\" title=\" Failure to Furnish SFT\"> Failure to Furnish SFT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Furnishing_Inaccurate_SFT\" title=\" Furnishing Inaccurate SFT\"> Furnishing Inaccurate SFT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Failure_to_Furnish_Foreign_Asset_Information\" title=\" Failure to Furnish Foreign Asset Information\"> Failure to Furnish Foreign Asset Information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Incorrect_Certificates_by_Professionals\" title=\" Incorrect Certificates by Professionals\"> Incorrect Certificates by Professionals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Failure_to_Answer_Questions_Furnish_Information\" title=\" Failure to Answer Questions \/ Furnish Information\"> Failure to Answer Questions \/ Furnish Information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Reasonable_Cause_Relief\" title=\" Reasonable Cause Relief\"> Reasonable Cause Relief<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Procedure_for_Imposition_of_Penalty\" title=\" Procedure for Imposition of Penalty\"> Procedure for Imposition of Penalty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Limitation_for_Passing_Penalty_Orders\" title=\" Limitation for Passing Penalty Orders\"> Limitation for Passing Penalty Orders<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.caindelhiindia.com\/blog\/penalty-under-i-tax-act-1961-vs-i-tax-act-2025\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Comparison_of_major_penalty_provisions_under_the_Income-tax_Act_1961_vis-a-vis_the_Income-tax_Act_2025\"><\/span><span style=\"color: #000080;\"><strong>Comparison of major penalty provisions under the Income-tax Act, 1961, vis-\u00e0-vis the Income-tax Act, 2025<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Income-tax Act, 2025 has reorganized and renumbered the penalty framework contained in Chapter XXI of the Income-tax Act, 1961. While most penalty provisions have been retained with minimal substantive changes, certain important modifications have been introduced concerning misreporting of income, waiver of penalties, crypto-asset reporting, SFT compliance, and the authority empowered to levy penalties.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Income_Tax_Act_2025_vs_Income_Tax_Act_1961\"><\/span><span style=\"color: #000080;\"><strong>Income Tax Act, 2025 vs. Income Tax Act, 1961<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Income-tax Act, 2025, is primarily a simplification, consolidation, and renumbering exercise. Most penalties are renumbered, not rewritten. Penalty quantum remains broadly unchanged across most provisions.\u00a0 The assessing officer becomes the principal penalty authority in several sections. Crypto-asset reporting emerges as a new compliance area. Reasonable cause protection is withdrawn in certain cash and payment-related defaults. SFT default penalties are rationalized with a maximum cap of INR 1 lakh. \u00a0Procedural safeguards like hearing opportunity, show-cause notice and limitation periods continue under the new regime. While the penalty architecture broadly mirrors the Income-tax Act, 1961, notable changes have been introduced in misreporting cases, immunity provisions, crypto-asset reporting, SFT compliance, and penalty administration. Following are major changes introduced by the Income Tax Act, 2025<\/p>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Penalty_for_Under-Reporting_and_Misreporting_of_Income\"><\/span><span style=\"color: #000080;\"><strong> Penalty for Under-Reporting and Misreporting of Income<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>IT Act, 1961 (Sec. 270A)<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>IT Act, 2025 (Sec. 439)<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Under-reporting of income<\/td>\n<td>Penalty of 50% of tax payable on under-reported income<\/td>\n<td>Penalty of 50% of tax payable on under-reported income<\/td>\n<\/tr>\n<tr>\n<td>Misreporting of income<\/td>\n<td>Penalty of 200% of tax payable on under-reported income<\/td>\n<td>Penalty of 200% of tax payable on under-reported income<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000000;\"><strong><span style=\"color: #000080;\">Detailed Explanation:<\/span> <\/strong><\/span>Section 270A of the 1961 Act introduced a distinction between under-reporting and misreporting of income. Under-reporting generally covers situations where assessed income exceeds returned income, reassessment results in higher income, or losses are reduced. Misreporting includes suppression of facts, false entries, bogus expenses, unrecorded investments, etc.<\/p>\n<p>Under the new Act, Section 439 substantially retains the same penalty structure. However, a new seventh category of misreporting has been introduced by including income covered under Section 195(1)(b). Further, the exclusion available for certain search-related undisclosed income under the old law has been removed. The penalty rates remain unchanged at 50% for under-reporting and 200% for misreporting. Following are Key Takeaway<\/p>\n<p>The compliance burden remains broadly unchanged, but the scope of misreporting has widened under the new law.<\/p>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Immunity_Waiver_from_Penalty\"><\/span><span style=\"color: #000080;\"><strong> Immunity \/ Waiver from Penalty<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"853\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>IT Act, 1961 (Sec. 270AA)<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>IT Act, 2025 (Sec. 440)<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Waiver available<\/td>\n<td>Yes<\/td>\n<td>Yes<\/td>\n<\/tr>\n<tr>\n<td>Tax and Interest Payment<\/td>\n<td>Mandatory<\/td>\n<td>Mandatory<\/td>\n<\/tr>\n<tr>\n<td>Additional tax for misreporting<\/td>\n<td>100%<\/td>\n<td>100% \/ 120%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Detailed Explanation :\u00a0<\/strong><\/span>The old law allowed an assessee to seek immunity from penalty and prosecution if:<\/p>\n<ul>\n<li>Tax and interest had been paid.<\/li>\n<li>No appeal was filed.<\/li>\n<li>Additional tax was paid where required.<\/li>\n<\/ul>\n<p>The new Act continues this relief mechanism. However, where the penalty relates to the newly introduced misreporting category under Section 439(11)(g), waiver will be available only if the assessee pays 120% of the tax payable on under-reported income instead of the existing 100%.<\/p>\n<p><span style=\"color: #000080;\"><strong>Key Takeaway: <span style=\"color: #000000;\">t<\/span><\/strong><\/span>he Government has increased the cost of obtaining immunity in specified cases of serious misreporting.<\/p>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Failure_to_Keep_Maintain_or_Retain_Books_of_Account\"><\/span><span style=\"color: #000080;\"><strong> Failure to Keep, Maintain, or Retain Books of Account<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"846\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271A<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 441<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Default<\/td>\n<td>Failure to maintain books<\/td>\n<td>Same<\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>INR\u00a0 25,000<\/td>\n<td>INR\u00a0 25,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Detailed Explanation: <\/strong><\/span>The penalty applies where a person fails to maintain books of account as prescribed or fails to retain them for the prescribed period. The penalty continues to be INR\u00a0 25,000. The only change is the corresponding reference under the new Act.<\/p>\n<p><span style=\"color: #000080;\"><strong>Key Takeaway :\u00a0<\/strong><\/span>No substantive change. Only sectional renumbering.<\/p>\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Failure_to_Maintain_Transfer_Pricing_Documentation\"><\/span><span style=\"color: #000080;\"><strong> Failure to Maintain Transfer Pricing Documentation<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"820\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271AA<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 442<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Failure to Maintain Documents<\/td>\n<td>2% of transaction value<\/td>\n<td>Same<\/td>\n<\/tr>\n<tr>\n<td>Failure to Furnish Information<\/td>\n<td>INR\u00a0 5,00,000<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Detailed Explanation: <\/strong><\/span>The section applies to international and specified domestic transactions where:<\/p>\n<ul>\n<li>Documentation is not maintained.<\/li>\n<li>Transactions are not reported.<\/li>\n<li>Incorrect information is furnished.<\/li>\n<\/ul>\n<p>The penalty structure remains identical under Section 442 of the new Act.<\/p>\n<p><span style=\"color: #000080;\"><strong>Key Takeaway :\u00a0<\/strong><\/span>Only renumbering; no substantive amendment.<\/p>\n<ol start=\"5\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Penalty_on_Unexplained_Income\"><\/span><span style=\"color: #000080;\"><strong> Penalty on Unexplained Income<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"864\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271AAC<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>IT Act, 2025<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Income u\/s 68 to 69D<\/td>\n<td>10% of tax payable u\/s 115BBE<\/td>\n<td>Omitted<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Detailed Explanation :\u00a0<\/strong><\/span>The old law imposed a penalty of 10% of tax payable on unexplained cash credits, investments and expenditures assessed under Sections 68 to 69D. Such penalty was in addition to tax under Section 115BBE.\u00a0The equivalent provision has not been carried forward into the Income-tax Act, 2025.<\/p>\n<p><span style=\"color: #000080;\"><strong>Key Takeaway :\u00a0<\/strong><\/span>This is one of the most notable omissions under the new Act.<\/p>\n<ol start=\"6\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Penalty_for_False_Entry_in_Books\"><\/span><span style=\"color: #000080;\"><strong> Penalty for False Entry in Books<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"850\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271AAD<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 444<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>False Entry<\/td>\n<td>Amount of false entry<\/td>\n<td>Same<\/td>\n<\/tr>\n<tr>\n<td>Omitted Entry<\/td>\n<td>Amount omitted<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Detailed Explanation :\u00a0<\/strong><\/span>This penalty applies where:<\/p>\n<ul>\n<li>Fake invoices are recorded.<\/li>\n<li>Bogus documents are used.<\/li>\n<li>Transactions with non-existent parties are recorded.<\/li>\n<li>Income-related entries are deliberately omitted.<\/li>\n<\/ul>\n<p>The penalty continues to be equal to the aggregate amount of such false or omitted entries.<\/p>\n<p><span style=\"color: #000080;\"><strong>Key Takeaway: <\/strong><\/span>No reduction or increase in penalty exposure.<\/p>\n<ol start=\"7\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Failure_to_Get_Accounts_Audited\"><\/span><span style=\"color: #000080;\"><strong> Failure to Get Accounts Audited<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"843\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>ITA 1961<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>ITA 2025<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>0.5% of turnover or INR\u00a0 1,50,000, whichever is lower<\/td>\n<td>Shifted to Section 428<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Detailed Explanation :\u00a0<\/strong><\/span>Earlier governed by Section 271B. The Finance Act, 2026 has relocated the audit-related penalty provisions, and Section 446 is now used for crypto reporting defaults.<\/p>\n<p><span style=\"color: #000080;\"><strong>Key Takeaway: The audit<\/strong><\/span>\u00a0penalty continues but under a different provision.<\/p>\n<ol start=\"8\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Crypto-Asset_Reporting_Default_New_Provision\"><\/span><span style=\"color: #000080;\"><strong> Crypto-Asset Reporting Default (New Provision)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"854\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>ITA 1961<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 446<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Failure to Furnish Statement<\/td>\n<td>NA<\/td>\n<td>INR\u00a0 200 per day<\/td>\n<\/tr>\n<tr>\n<td>Inaccurate Reporting<\/td>\n<td>NA<\/td>\n<td>INR\u00a0 50,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Detailed Explanation: <\/strong><\/span>The new Act introduces a dedicated reporting framework for crypto-assets. Penalties may be levied for:<\/p>\n<ul>\n<li>Failure to submit prescribed statements.<\/li>\n<li>Furnishing incorrect information.<\/li>\n<li>Failure to perform prescribed due diligence.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Key Takeaway: A completely<\/strong><\/span>\u00a0new compliance regime introduced under the 2025 Act.<\/p>\n<ol start=\"9\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"TDS_Default\"><\/span><span style=\"color: #000080;\"><strong> TDS Default<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"852\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271C<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 448<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>Equal to tax not deducted\/paid<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Major Change :\u00a0<\/strong><\/span>The power to levy penalty is now with the Assessing Officer instead of the Joint Commissioner.<\/p>\n<ol start=\"10\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"TCS_Default\"><\/span><span style=\"color: #000080;\"><strong> TCS Default<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"857\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271CA<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 449<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>Equal to tax not collected<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #000080;\">Major Change :<\/span>\u00a0<\/strong>Penalty authority shifted from Joint Commissioner to Assessing Officer.<\/p>\n<ol start=\"11\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Violation_of_Cash_Loan_Deposit_Restrictions\"><\/span><span style=\"color: #000080;\"><strong> Violation of Cash Loan \/ Deposit Restrictions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"857\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271D<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 450<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>Equal to amount accepted<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Major Change :\u00a0<\/strong><\/span>Only section renumbering and change in authority. Quantum unchanged.<\/p>\n<ol start=\"12\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Violation_of_Cash_Receipt_Restrictions\"><\/span><span style=\"color: #000080;\"><strong> Violation of Cash Receipt Restrictions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"855\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271DA<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 451<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>Equal to receipt amount<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Major Change :\u00a0<\/strong><\/span>The protection available where the taxpayer proved &#8220;good and sufficient reasons&#8221; has been removed.<\/p>\n<ol start=\"13\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Failure_to_Provide_Digital_Payment_Facility\"><\/span><span style=\"color: #000080;\"><strong> Failure to Provide Digital Payment Facility<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"839\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271DB<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 452<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>INR\u00a0 5,000 per day<\/td>\n<td>INR\u00a0 5,000 per day<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Major Change :\u00a0<\/strong><\/span>The defense of &#8220;good and sufficient reasons&#8221; has been omitted.<\/p>\n<ol start=\"14\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Violation_of_Cash_Repayment_Restrictions\"><\/span><span style=\"color: #000080;\"><strong> Violation of Cash Repayment Restrictions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"843\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271E<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 453<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>Equal to amount repaid<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Major Change :\u00a0<\/strong><\/span>No substantive change.<\/p>\n<ol start=\"15\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Failure_to_Furnish_SFT\"><\/span><span style=\"color: #000080;\"><strong> Failure to Furnish SFT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"881\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271FA<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 454<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Initial Delay<\/td>\n<td>INR\u00a0 500\/day<\/td>\n<td>Omitted<\/td>\n<\/tr>\n<tr>\n<td>Post Notice Delay<\/td>\n<td>INR\u00a0 1,000\/day<\/td>\n<td>INR\u00a0 1,000\/day<\/td>\n<\/tr>\n<tr>\n<td>Maximum Penalty<\/td>\n<td>No cap<\/td>\n<td>INR\u00a0 1,00,000 cap<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Major Change :\u00a0<\/strong><\/span>The penalty regime is simplified and capped at INR\u00a0 1 lakh under the new Act.<\/p>\n<ol start=\"16\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Furnishing_Inaccurate_SFT\"><\/span><span style=\"color: #000080;\"><strong> Furnishing Inaccurate SFT<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"881\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271FAA<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 455<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>INR\u00a0 50,000<\/td>\n<td>INR\u00a0 50,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Major Change :\u00a0<\/strong><\/span>Additional penalty of INR\u00a0 5,000 per inaccurate reportable account retained.<\/p>\n<ol start=\"17\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Failure_to_Furnish_Foreign_Asset_Information\"><\/span><span style=\"color: #000080;\"><strong> Failure to Furnish Foreign Asset Information<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"876\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271GC<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 460<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Up to 3 Months Delay<\/td>\n<td>INR\u00a0 1,000\/day<\/td>\n<td>Same<\/td>\n<\/tr>\n<tr>\n<td>Beyond 3 Months<\/td>\n<td>INR\u00a0 1,00,000<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #000080;\">Major Change :<\/span>\u00a0<\/strong>No substantive amendment.<\/p>\n<ol start=\"18\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Incorrect_Certificates_by_Professionals\"><\/span><span style=\"color: #000080;\"><strong> Incorrect Certificates by Professionals<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"844\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 271J<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 463<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>INR\u00a0 10,000 per report<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Covered Persons<\/strong><\/span><\/p>\n<ul>\n<li>Chartered Accountants<\/li>\n<li>Merchant Bankers<\/li>\n<li>Registered Valuers<\/li>\n<\/ul>\n<ol start=\"19\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Failure_to_Answer_Questions_Furnish_Information\"><\/span><span style=\"color: #000080;\"><strong> Failure to Answer Questions \/ Furnish Information<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"874\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 272A<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 465<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Penalty<\/td>\n<td>INR\u00a0 10,000 per default<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Major Change :\u00a0<\/strong><\/span>No substantive amendment.<\/p>\n<ol start=\"20\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Reasonable_Cause_Relief\"><\/span><span style=\"color: #000080;\"><strong> Reasonable Cause Relief<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"832\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 273B<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 470<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Relief Available<\/td>\n<td>Yes<\/td>\n<td>Yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Major Change :\u00a0<\/strong><\/span>The relief principle continues, though section references have been aligned with the new Act structure.<\/p>\n<ol start=\"21\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Procedure_for_Imposition_of_Penalty\"><\/span><span style=\"color: #000080;\"><strong> Procedure for Imposition of Penalty<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"843\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 274<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 471<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Show Cause Notice<\/td>\n<td>Mandatory<\/td>\n<td>Mandatory<\/td>\n<\/tr>\n<tr>\n<td>Opportunity of Hearing<\/td>\n<td>Mandatory<\/td>\n<td>Mandatory<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #000080;\">Major Change :<\/span>\u00a0<\/strong>From 01.04.2027, penalties under Section 439 may form part of the assessment or reassessment order itself. Certain faceless penalty provisions have not been reproduced.<\/p>\n<ol start=\"22\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Limitation_for_Passing_Penalty_Orders\"><\/span><span style=\"color: #000080;\"><strong> Limitation for Passing Penalty Orders<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table width=\"865\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Particulars<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 275<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Sec. 472<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Limitation Period<\/td>\n<td>Six months from relevant quarter<\/td>\n<td>Same<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Major Change :\u00a0<\/strong><\/span>No substantive change. The limitation framework and timelines remain largely preserved.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><span style=\"color: #000080;\">Conclusion<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Income-tax Act, 2025, is primarily a restructuring and renumbering exercise rather than a major overhaul of penalty provisions. The key changes emerging from the presentation are as follows:<\/p>\n<ol>\n<li>Introduction of a new category of misreporting of income under Section 439.<\/li>\n<li>Immunity cost increased to 120% for specified misreporting cases.<\/li>\n<li>Crypto-asset reporting penalties introduced under Section 446.<\/li>\n<li>Section 271AAC omitted from the new legislation.<\/li>\n<li>Assessing Officer becomes the principal penalty authority in several provisions.<\/li>\n<li>&#8220;Good and sufficient reasons&#8221; defense removed in certain cash transaction and digital payment violations.<\/li>\n<li>SFT penalty rationalized with a maximum cap of INR\u00a0 1 lakh.<\/li>\n<li>Most provisions continue with the same penalty quantum, indicating continuity rather than reform.<\/li>\n<li>Procedural safeguards such as show-cause notice, opportunity of hearing, approval requirements, and limitation periods have largely been preserved.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Comparison of major penalty provisions under the Income-tax Act, 1961, vis-\u00e0-vis the Income-tax Act, 2025 The Income-tax Act, 2025 has reorganized and renumbered the penalty framework contained in Chapter XXI of the Income-tax Act, 1961. While most penalty provisions have been retained with minimal substantive changes, certain important modifications have been introduced concerning misreporting of &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[173],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11155"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=11155"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11155\/revisions"}],"predecessor-version":[{"id":11158,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11155\/revisions\/11158"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=11155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=11155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=11155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}