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Chapters23
    • ¶Chapter 22 overview
    • 473Contravention of order made under section 247
    • 474Failure to comply with section 247(1)(b)(ii)
    • 475Removal, concealment, transfer or delivery of property to prevent tax recovery
    • 476Failure to pay tax to credit of Central Government under Chapter XIX-B
    • 477Failure to pay tax collected at source
    • 478Wilful attempt to evade tax, etc
    • 479Failure to furnish returns of income
    • 480Failure to furnish return of income in search cases
    • 481Failure to produce accounts and documents
    • 482False statement in verification, etc
    • 483Falsification of books of account or document, etc
    • 484Abetment of false return, etc
    • 485Punishment for second and subsequent offences
    • 486Punishment not to be imposed in certain cases
    • 487Offences by companies
    • 488Offences by Hindu undivided family
    • 489Presumption as to assets, books of account, etc., in certain cases
    • 490Presumption as to culpable mental state
    • 491Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
    • 492Certain offences to be non-cognizable
    • 493Proof of entries in records or documents
    • 494Disclosure of particulars by public servants
    • 495Special Courts
    • 496Offences triable by Special Court
    • 497Trial of offences as summons case
    • 498Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court
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  1. Chapter 22

Chapter 22

Offences and Prosecution

26 sections (473–498)

  • 473Contravention of order made under section 247
  • 474Failure to comply with section 247(1)(b)(ii)
  • 475Removal, concealment, transfer or delivery of property to prevent tax recovery
  • 476Failure to pay tax to credit of Central Government under Chapter XIX-B
  • 477Failure to pay tax collected at source
  • 478Wilful attempt to evade tax, etc
  • 479Failure to furnish returns of income
  • 480Failure to furnish return of income in search cases
  • 481Failure to produce accounts and documents
  • 482False statement in verification, etc
  • 483Falsification of books of account or document, etc
  • 484Abetment of false return, etc
  • 485Punishment for second and subsequent offences
  • 486Punishment not to be imposed in certain cases
  • 487Offences by companies
  • 488Offences by Hindu undivided family
  • 489Presumption as to assets, books of account, etc., in certain cases
  • 490Presumption as to culpable mental state
  • 491Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
  • 492Certain offences to be non-cognizable
  • 493Proof of entries in records or documents
  • 494Disclosure of particulars by public servants
  • 495Special Courts
  • 496Offences triable by Special Court
  • 497Trial of offences as summons case
  • 498Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court
Chapter 21PenaltiesChapter 23Miscellaneous