Section 517
Section 517: receipt to be given
Section 517 is a short administrative provision in the Miscellaneous chapter of the Income-tax Act, 2025: whenever money is paid or recovered under the Act, a receipt must be given for it.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
What Section 517 says
"A receipt shall be given for any money paid or recovered under this Act."
The requirement is simple and unconditional - it applies to any payment or recovery of money made under the Act, whether it's a taxpayer paying tax, interest, penalty or fee, or the tax department recovering an outstanding amount.
Frequently asked questions
Does Section 517 apply to all payments under the Act?
Yes - the section is worded broadly, covering any money paid or recovered under the Income-tax Act, 2025, without limiting it to a particular type of payment.
Does Section 517 specify a penalty for not giving a receipt?
No - the section only states the requirement that a receipt shall be given; it does not itself set out a specific consequence for failing to do so.
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Talk to our tax team about this sectionLast updated 9 September 2026