Offences & Prosecution under Income-Tax Act

Chart Offences & Prosecution

Chapter 1 - Tax offences - Failure to frauds
Chapter 2 - Contravention of Section 132 order (Section 275A)
Chapter 3 - Failure to comply with section 132(1)(iib) (Section 275B)
Chapter 4 - Fraudulent transfer preventing tax recovery (Section 276)
Chapter 5 - Failure to comply with section 178(1) and (3) (Section 276A)
Chapter 6 - Fails to comply with 269UC or 269UL(2) (Section 276AB)
Chapter 7 - Failure to pay the tax deducted at source (Section 276B)
Chapter 8 - Failure to pay the tax collected at source (Section 276BB)
Chapter 9 - Willful evading tax and the payment (Section 276C)
Chapter 10 - Fails to furnish tax returns (Section 276CC)
Chapter 11 - Failure to file return in search cases (Section 276CCC)
Chapter 12 - Wilful failure to produce accounts/documents (Section 276D)
Chapter 13 - Taking repaying cash deposits (Omitted Section 276DD)
Chapter 14 - False statement in verification (Section 277)
Chapter 15 - Falsification of books of account or document, etc. (Section 277A)
Chapter 16 - Abetment (Section 278)
Chapter 17 - Successive Offences (Section 278A)
Chapter 18 - Reasonable cause exemption (Section 278AA)
Chapter 19 - Immunity (Section 278AB)
Chapter 20 - Offences by Companies firms and Associations of Persons (Section 278B)
Chapter 21 - Offences by HUFs (Section 278C)
Chapter 22 - Presumption as to valuables and books (Section 278D)
Chapter 23 - Presumption of culpable mental state (Section 278E)
Chapter 24 - Sanction & Compounding (Section 279)
Chapter 25 - Non-cognizable offence (Section 279A)
Chapter 26 - Proof of entries in records or documents (Section 279B)
Chapter 27 - Disclosure of public servant (Section 280)
Chapter 28 - Strengthen prosecution and trial of cases (Sections 280A-280D, 292)
Chapter 29 - Power to tender immunity from prosecution (Section 291)
Chapter 30 - Code of Criminal Procedure & Probation of Offenders Act (Section 292A)
Chapter 31 - Powers of High Court (Section 482-483 Cr. PC)

Appendix 1 - Sections of IPC/Cr.PC & Articles in Constitution of India

SUBJECT INDEX