Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Excess Input Tax Credit penalty appeal dismissed...     TaxTMI    Excessive delay in issuing show cause notice &...     TaxTMI    Rectification: Show Cause Notice quashed for period...     TaxTMI    Investor locked into long-term capital gains bonds;...     TaxTMI    Customs duty dispute: Imported goods classified as...     TaxTMI    Undisclosed investments, agricultural land...     TaxTMI    Taxpayer's victory: AO's order upheld, PCIT's...     TaxTMI    Non-resident Singapore firm's software licensing...     TaxTMI    Bank penalized for delayed reporting of high-value...     TaxTMI    EOUs face automated Import Rules from 17.09.2024 -...     TaxTMI    Steel Extending validity of customs valuation rules...     TaxTMI    Relaxations for employee benefit trusts, aligned...     TaxTMI    New SEBI circular relaxes rules for REITs, enables...     TaxTMI    Phased rollout of quality standards for low-voltage...     TaxTMI    Virtual Hearings Mandatory: CBIC Reinstates Video...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Bill

Home Acts & Rules Bill Bills Direct Taxes Code, 2010 Chapter XV = PROSECUTION Chapters List This

PROSECUTION - Direct Taxes Code, 2010
Chapter: XV
PROSECUTION
Clause 235 : Chapter not in derogation of any other law.
Clause 236 : Contravention of any restraint order
Clause 237 : Failure to comply with the provisions of clause (d) of sub-section (2) of section 135.
Clause 238 : Removal, concealment, transfer or delivery of property to thwart tax recovery.
Clause 239 : Failure to comply with the provisions of sub-sections (1) and (3) of section 223.
Clause 240 : Failure to pay tax deducted or collected at source or to pay dividend or income distribution tax.
Clause 241 : Wilful attempt to evade tax.
Clause 242 : Failure to furnish returns of tax bases.
Clause 243 : Failure to furnish statements, reports etc.
Clause 244 : Failure to comply with direction under this Code.
Clause 245 : False statement in verification.
Clause 246 : Falsification of books of account or documents.
Clause 247 : Abetment of false return.
Clause 248 : Offences by companies, etc.
Clause 249 : Proof of entries in records or documents.
Clause 250 : Presumption as to assets, and books of account, in certain cases.
Clause 251 : Presumption as to culpable mental state.
Clause 252 : Prosecution to be at instance of Chief Commissioner or Commissioner.
Clause 253 : Punishment for second and subsequent offences.
Clause 254 : Offences to be non-cognizable
Clause 255 : Disclosure of information by public servants.
 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...
F: Transfer of ITC without filing ITC-02
F: assessment order
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
H: Revision: Hospital receipts verified, partial refunds & fees paid subs...
F: Stock damaged in recent floods
F: ITC Issue in case of Acqusition of Company in Insolvency
H: Goods matched documents like e-way bill and invoices; detention order ...
H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...
H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...
H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...
H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...
H: Building sale value can't determine depreciation; actual consideration...
H: Loan to equity conversion attracts income tax on excess share premium ...
H: Property purchase: Joint owners pay via banking channels before regist...
H: Tax exemption limit for leave encashment: Local authorities' employees...
H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...
H: Cash found in lockers linked to temple trust and educational foundatio...
H: Microphone Tech Classification: Functionality Over Technology.
H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.
H: Claim for performance pay not an operational debt under IBC; Multiple ...
A: Director Identification Number
A: No GST is applicable for the services provided by the Director under p...
A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...
N: Inland Container Depots for loading and unloading of goods - Seeks to ...
A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...
A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...
A: Department cannot pass an order on the dated personal hearing
A: How to register a Company in India: A Step-by-Step Guide for 2024
C: Clarifications on the applicability of concessional duty under IGCR Ru...