Description
Bharat Law House Pvt. Ltd. Offences & Prosecution under Income-tax Act by R.P. GARG
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 tax deducted at source (Section 276B)
Chapter 8 Failure to pay 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 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