Chapter XXII OFFENCES AND PROSECUTIONS

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