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