BACK
 
    Chapter List
   Previous Chapter   
   Next Chapter 
 
Indian Income Tax Act, 1961
 
Chapter XXII
 
Offences and Prosecutions
 
Section No. Particulars
275A   Contravention of order made under sub-section (3) of section 132



275B   Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132



276   Removal, concealment, transfer or delivery of property to thwart tax recovery



276A   Failure to comply with the provisions of sub-sections (1) and (3) of section 178



276AB   Failure to comply with the provisions of sections 269UC, 269UE and 269UL



276B   Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B



276BB   Failure to pay the tax collected at source



276C   Wilful attempt to evade tax, etc.



276CC   Failure to furnish returns of income



276CCC   Failure to furnish return of income in search cases



276D   Failure to produce accounts and documents



277   False statement in verification, etc.



277A   Falsification of books of account or document, etc.



278   Abetment of false return, etc.



278A   Punishment for second and subsequent offences



278AA   Punishment not to be imposed in certain cases



278AB   Power of Commissioner to grant immunity from prosecution



278B   Offences by companies



278C   Offences by Hindu undivided families



278D   Presumption as to assets, books of account, etc., in certain cases



278E   Presumption as to culpable mental state



279   Prosecution to be at instance of Chief Commissioner or Commissioner



279A   Certain offences to be non-cognizable



279B   Proof of entries in records or documents



280   Disclosure of particulars by public servants



BACK