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