What are the offences punishable under the income tax act?

by CBI on May 21, 2010 08:13 PM
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(v) Failure to pay to the credit of the Central Government the tax deducted at source. [Section 276B]

(va) Failure to pay the tax collected at source. [Section 276BB]

(vi) Wilful attempt to evade any tax, penalty or interest [Section 276C(1)]

(vii) Wilful attempt to evade the payment of any tax, penalty or interest levied under Income Tax Act. [Section 276C(2)]

(viii) Wilful failure to furnish in due time return of income. [Section 276CC)]

(viiia) Failure to furnish return of income in Search Cases as required under section 158BC [Section 276CCC]

(ix) Wilful failure to produce accounts and documents as directed by issue of notice under section 142(1) [Section 276D]

(x) Wilful failure to get the accounts audited as directed by the Assessing Officer under section 142(2A). [Section 276D]

(xi) Making of a statement in verification or delivery of an account or statement which is false and which the concerned person knows or believes to be false or does not believe to be true. [Section 277]

(xii) Abetting or inducing another person to make and deliver an account or statement or declaration relating to any taxable income which is false and which he either knows or believes to be false. [Section 278]

(xiii) Punishment for 2nd & subsequent offences in cases of certain defaults. [Section 278A]

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