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Summary of offences and prosecution


Punishment and prosecution of offences are used as a tool for effective enforcement of tax laws and deterring tax avoidance and tax evasions. Imposition of fine and launching of prosecution for any offence under the act can be made only by the magistrate of a court under section 275A to 280. In respect of same default, penalties may also be imposed by the income tax authorities. Listed below are certain offences and prosecution imposed : –

275AContravention of order made under second proviso of section 132(1) or 132(3) regarding search and seizureUpto 2 years
275BContravention of Section 132(1)(iib) i.e. failure to provide the authorised officer the necessary facility to inspect booksUpto 2 years
276Removal, concealment, transfer or delivery of property to thwarf tax recoveryUpto 2 years
276AContravention of section 178(1) and 178(3) regarding company in liquidation or parting with any of its assets6 Months to 2 years
276ABContravention of section 269UC or 268UE or 269UL relating to surrendering of property to Central Government6 Months to 2 years
276BFailure to pay to the Central government tax deducted under Chapter XVII-B or the tax payable by him as required by section 115-O(2) or second proviso to section 194B3 Months to 7 years
276BBFailure to pay tax collected to Central Government as per section 206C3 Months to 7 years
276C(1)Wilful attempt to evade tax, penalty or interestTax evaded > 25 Lakhs : 6 months to 7 yearsIn other cases: 3 months to 2 years
276C(2)Wilful attempt to evade “payment” of tax, penalty or interest3 months to 2 years
276CCWilful failure to furnish in due time return of income u/s 139(1) or u/s 142(1)(i) or u/s 148 or u/s 153ANote: if return is u/s 139(1) is filed before expiry of assessment year or the tax payable on total income determined after reducing TDS or advance tax does not exceed Rs. 3,000 then no prosecution.Tax evaded > 25 Lakhs : 6 months to 7 yearsIn other cases: 3 months to 2 years
276DWilful failure to produce accounts and documents u/s 142(1)/ 142(2A)Upto 1 year
277False statements in verificationTax evaded > 25 Lakhs : 6 months to 7 yearsIn other cases: 3 months to 2 years
277AFalsification of books or documents, etc. to induce or abet any person to evade any tax, penalty or interest chargeable or imposable under the Act. It is not necessary to prove that the other person has actually evaded any tax, penalty or interest chargeable or imposable under the Act for the purpose of establishing the charge under this section.3 months to 2 years
278Abetment of false return etc. (relating to income chargeable to tax)Tax evaded > 25 Lakhs : 6 months to 7 yearsIn other cases: 3 months to 2 years
278ASecond and subsequent offences u/s 276B, 276C(1), 276CC, 276DD, 276E, 277, 2786 months to 7 years for every subsequent offence
280(1)Disclosures of particulars by public servants in contravention of section 138(2), prosecution after previous sanction of central government u/s 280(2)Upto 6 months




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