276 Removal, concealment, transfer or delivery of property to thwart tax recovery |
276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL |
276BB Failure to pay the tax collected at source |
276D Failure to produce accounts and documents |
277A Falsification of books of account or document, etc. |
278A Punishment for second and subsequent offences |
279A Certain offences to be non-cognizable |
280 Disclosure of particulars by public servants |
278AA Punishment not to be imposed in certain cases |
276CCC Failure to furnish return of income in search cases |
276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B |
276AA [OMITTED BY THE FINANCE ACT, 1986, W.E.F. 1-10-1986] |
279B Proof of entries in records or documents |
276DD [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
276E [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
277 False statement in verification, etc. |
278 Abetment of false return, etc. |
280C. Trial of offences as summons case |
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 |
276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178 |
276C Wilful attempt to evade tax, etc. |
276CC Failure to furnish returns of income |
278AB Power of Commissioner to grant immunity from prosecution |
278B Offences by companies |
278C Offences by Hindu undivided families |
278E Presumption as to culpable mental state |
278D Presumption as to assets, books of account, etc., in certain cases |
279 Prosecution to be at instance of Chief Commissioner or Commissioner |
280B. Offences triable by Special Court |
280D. Application of Code of Criminal Procedure, 1973 to proceedings before Special Court |