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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XXII = OFFENCES AND PROSECUTIONS Chapters List This

OFFENCES AND PROSECUTIONS - Income-tax Act, 1961

Chapter: XXII
OFFENCES AND PROSECUTIONS
Section 275A : Contravention of order made under sub-section (3) of section 132
Section 275B : Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
Section 276 : Removal, concealment, transfer or delivery of property to thwart tax recovery
Section 276A : Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Section 276AA : Failure to comply with the provisions of section 269AB or section 269-I [Omitted]
Section 276AB : Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Section 276B : Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Section 276BB : Failure to pay the tax collected at source
Section 276C : Wilful attempt to evade tax, etc.
Section 276CC : Failure to furnish returns of income
Section 276CCC : Failure to furnish return of income in search cases
Section 276D : Failure to produce accounts and documents
Section 276DD : Failure to comply with the provisions of section 269SS [Omitted]
Section 276E : Failure to comply with the provisions of section 269T [Omitted]
Section 277 : False statement in verification, etc.
Section 277A : Falsification of books of account or document, etc.
Section 278 : Abetment of false return, etc.
Section 278A : Punishment for second and subsequent offences
Section 278AA : Punishment not to be imposed in certain cases
Section 278AB : Power of Principal Commissioner or Commissioner to grant immunity from prosecution.
Section 278B : Offences by companies
Section 278C : Offences by Hindu undivided families
Section 278D : Presumption as to assets, books of account, etc., in certain cases
Section 278E : Presumption as to culpable mental state
Section 279 : Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
Section 279A : Certain offences to be non-cognizable
Section 279B : Proof of entries in records or documents
Section 280 : Disclosure of particulars by public servants
Section 280A : Special Courts
Section 280B : Offences triable by Special Court
Section 280C : Trial of offences as summons case
Section 280D : Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
 

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