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Chapter 22: OFFENCES AND PROSECUTIONS

Income Tax Act • Direct Tax

Acts in this Chapter (32)

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275A Contravention of order made under sub-section (3) of section 132
0 sections 0 rules
275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
0 sections 0 rules
276 Removal, concealment, transfer or delivery of property to thwart tax recovery
0 sections 0 rules
276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
0 sections 0 rules
276AA Failure to comply with the provisions of section 269AB or section 269-I
0 sections 0 rules
276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
0 sections 0 rules
276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
0 sections 0 rules
276BB Failure to pay the tax collected at source
0 sections 0 rules
276C Wilful attempt to evade tax, etc.
0 sections 0 rules
276CC Failure to furnish returns of income
0 sections 0 rules
276CCC Failure to furnish return of income in search cases
0 sections 0 rules
276D Failure to produce accounts and documents
0 sections 0 rules
276DD Failure to comply with the provisions of section 269SS.
0 sections 0 rules
276E Failure to comply with the provisions of section 269T.
0 sections 0 rules
277 False statement in verification, etc.
0 sections 0 rules
277A Falsification of books of account or document, etc.
0 sections 0 rules
278 Abetment of false return, etc.
0 sections 0 rules
278A Punishment for second and subsequent offences
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278AA Punishment not to be imposed in certain cases
0 sections 0 rules
278AB Power of Commissioner to grant immunity from prosecution
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278B Offences by companies
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278C Offences by Hindu undivided families
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278D Presumption as to assets, books of account, etc., in certain cases
0 sections 0 rules
278E Presumption as to culpable mental state
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279 Prosecution to be at instance of Chief Commissioner or Commissioner
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279A Certain offences to be non-cognizable
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279B Proof of entries in records or documents
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280 Disclosure of particulars by public servants
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280A Special Courts.
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280B Offences triable by Special Court
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280C Trial of offences as summons case
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280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
0 sections 0 rules
Chapter Statistics
32
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
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Rules
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Forms
Hierarchy Path
Direct Tax
Income Tax Act
OFFENCES AND PROSECUTIONS
Chapter Information
Chapter Number:
22
Full Name:
Chapter XXII OFFENCES AND PROSECUTIONS
Order:
0
Created:
Aug 26, 2025
Updated:
Aug 26, 2025
Recently Added Acts
275A Contravention of order made under sub-section (3) of section 132 0 sections • Added: Aug 27, 2025
275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 0 sections • Added: Aug 27, 2025
276 Removal, concealment, transfer or delivery of property to thwart tax recovery 0 sections • Added: Aug 27, 2025
276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178 0 sections • Added: Aug 27, 2025
276AA Failure to comply with the provisions of section 269AB or section 269-I 0 sections • Added: Aug 27, 2025
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