OFFENCES AND PROSECUTION - Income Tax Bill, 2025

Chapter: XXII
OFFENCES AND PROSECUTION
Clause 473	:	Contravention of order made under section 247. Clause 473 of the Bill seeks to provide for punishment for contravention of order passed under clause 247 (1)(viii) or (4).....
Clause 474	:	Failure to comply with section 247(1)(b)(ii). Clause 474 of the Bill seeks to provide for punishment for failure to comply with clause 247 (1)(b)(ii).....
Clause 475	:	Removal, concealment, transfer or delivery of property to prevent tax recovery. Clause 475 of the Bill seeks to provide for punishment for the removal, concealment, transfer or delivery of property to evad....
Clause 476	:	Failure to pay tax to credit of Central Government under Chapter XIX-B. Clause 476 of the Bill seeks to provide for punishment for failure to pay tax to the credit of Central Government as required....
Clause 477	:	Failure to pay tax collected at source. Clause 477 of the Bill seeks to provide for punishment for failure to pay collected tax to the credit of Central Government.....
Clause 478	:	Wilful attempt to evade tax, etc. Clause 478 of the Bill seeks to provide for punishment for wilful attempt to evade tax, penalty, etc.....
Clause 479	:	Failure to furnish returns of income. Clause 479 of the Bill seeks to provide for punishment for failure to furnish return of income.....
Clause 480	:	Failure to furnish return of income in search cases. Clause 480 of the Bill seeks to provide for punishment for failure to furnish return of income in search cases.....
Clause 481	:	Failure to produce accounts and documents. Clause 481 of the Bill seeks to provide for punishment for failure to produce accounts and documents.....
Clause 482	:	False statement in verification, etc. Clause 482 of the Bill seeks to provide for punishment for making of false statement in verification, etc.....
Clause 483	:	Falsification of books of account or document, etc. Clause 483 of the Bill seeks to provide for punishment for falsification of books of account or document, etc., to evade tax.....
Clause 484	:	Abetment of false return, etc. Clause 484 of the Bill seeks to provide for punishment for abetment of false return, etc.....
Clause 485	:	Punishment for second and subsequent offences. Clause 485 of the Bill seeks to provide for punishment for second and subsequent offences.....
Clause 486	:	Punishment not to be imposed in certain cases. Clause 486 of the Bill seeks to provide for that punishment shall not be imposed in certain cases for reasonable cause.....
Clause 487	:	Offences by companies. Clause 487 of the Bill seeks to provide for punishment for offences by companies.....
Clause 488	:	Offences by Hindu undivided family. Clause 488 of the Bill seeks to provide for punishment for Hindu undivided family.....
Clause 489	:	Presumption as to assets, books of account, etc., in certain cases. Clause 489 of the Bill seeks to provide for presumption as to assets, book of accounts, etc., in certain cases.....
Clause 490	:	Presumption as to culpable mental state. Clause 490 of the Bill seeks to provide for presumption as to culpable mental state.....
Clause 491	:	Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. Clause 491 of the Bill seeks to provide for previous sanction of the Commissioner or Principal Commissioner or Joint Commissi....
Clause 492	:	Certain offences to be non-cognizable. Clause 492 of the Bill seeks to provide for certain offences to be non-cognizable irrespective of the provisions contained in....
Clause 493	:	Proof of entries in records or documents. Clause 493 of the Bill seeks to provide that entries in the records or other documents in the custody of an income-tax author....
Clause 494	:	Disclosure of particulars by public servants. Clause 494 of the Bill provides for punishment for contravention of clause 258(3) relating to disclosure of information by pu....
Clause 495	:	Special Courts. Clause 495 of the Bill seeks to provide for trial of offences under the Bill by special Court.....
Clause 496	:	Offences triable by Special Court. Clause 496 of the Bill seeks to provide for trial of offences under the Bill by special Court irrespective of the provisions ....
Clause 497	:	Trial of offences as summons case. Clause 497 of the Bill seeks to provide for trial of offences as summons case.....
Clause 498	:	Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court. Clause 498 of the Bill seeks to provide for application of the Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before....