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Indian Income Tax Act, 2025
 
Chapter XXII
 
Offences and Prosecution
 
Section No. Particulars IT Act, 1961
Section No.
if any
473   Contravention of order made under section 247 275A

474   Failure to comply with section 247(1)(b)(ii) 275B

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

476   Failure to pay tax to credit of Central Government under Chapter XIX-B 276B

477   Failure to pay tax collected at source 276BB

478   Wilful attempt to evade tax, etc. 276C

479   Failure to furnish returns of income 276CC

480   Failure to furnish return of income in search cases 276CCC

481   Failure to produce accounts and documents 276D

482   False statement in verification, etc. 277

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

484   Abetment of false return, etc. 278

485   Punishment for second and subsequent offences 278A

486   Punishment not to be imposed in certain cases 278AA

487   Offences by companies 278B

488   Offences by Hindu undivided family 278C

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

490   Presumption as to culpable mental state 278E

491   Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner 279

492   Certain offences to be non-cognizable 279A

493   Proof of entries in records or documents 279B

494   Disclosure of particulars by public servants 280

495   Special Courts 280A

496   Offences triable by Special Court 280B

497   Trial of offences as summons case 280C

498   Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court 280D

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