Clause 238 - Removal, concealment, transfer or delivery of property to thwart tax recovery. - Direct Taxes Code, 2010

Removal, concealment, transfer or delivery of property to thwart tax recovery. 238. Whoever fraudulently removes, conceals, transfers or delivers to any person, any property or any interest therein, intending thereby to prevent that property or interest therein from being taken in execution of a certificate under the provisions of the Fifth Schedule shall be punishable with rigorous imprisonment for a term which may extend to two years and with fine, which shall not be less than fifty thousand rupees but which may extend to five lakh rupees.