CHAPTER XXII OFFENCES AND PROSECUTION - Lawspedia

Section 478 of Income Tax Act - Wilful attempt to evade tax, etc

Section 482 of Income Tax Act - False statement in verification, etc

Section 483 of Income Tax Act - Falsification of books of account or document, etc

Section 487 of Income Tax Act - Offences by companies

Section 488 of Income Tax Act- Offences by Hindu undivided family

Section 490 of Income Tax Act- Presumption as to culpable mental state

Section 493 of Income Tax Act - Proof of entries in records or documents

Section 495 of Income Tax Act - Special Courts

Section 497 of Income Tax Act - Trial of offences as summons case

Section 498 of Income Tax Act - Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court

Section 473 of Income Tax Act - Contravention of order made under section 247

Section 474 of Income Tax Act - Failure to comply with section 247(1)(ii)

Section 475 of Income Tax Act - Removal, concealment, transfer or delivery of property to prevent tax recovery

Section 476 of Income Tax Act - Failure to pay tax to credit of Central Government under Chapter XIX-B

Section 477 of Income Tax Act - Failure to pay tax collected at source

Section 479 of Income Tax Act - Failure to furnish returns of income

Section 480 of Income Tax Act - Failure to furnish return of income in search cases

Section 481 of Income Tax Act - Failure to produce accounts and documents

Section 484 of Income Tax Act - Abetment of false return, etc

Section 485 of Income Tax Act - Punishment for second and subsequent offences

Section 486 of income Tax Act - Punishment not to be imposed in certain cases

Section 489 of Income Tax Act - Presumption as to assets, books of account, etc, in certain cases

Section 491 of Income Tax Act - Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner

Section 492 of Income Tax Act - Certain offences to be noncognizable

Section 494 of Income Tax Act - Disclosure of particulars by public servants

Section 496 of Income Tax Act - Offences triable by Special Court

© 2025 Lawspedia. All Rights Reserved.