March 7, 2018

Section – 278D : Presumption as to assets, books of account, etc., in certain cases

278D. (1) Where during the course of any search made under section 132, any money, bullion, jewellery or other valuable article or thing (hereafter in this section referred to as […]
March 7, 2018

Section – 278C : Offences by Hindu undivided families

278C. (1) Where an offence under this Act has been committed by a Hindu undivided family, the karta thereof shall be deemed to be guilty of the offence and shall […]
March 7, 2018

Section – 278B : Offences by companies

278B. (1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was […]
March 7, 2018

Section – 278AB : Power of

278AB. (1) A person may make an application to the Principal Commissioner or Commissioner for granting immunity from prosecution, if he has made an application for settlement under section 245C […]
March 7, 2018

Section – 278AA : Punishment not to be imposed in certain cases

278AA. Notwithstanding anything contained in the provisions of section 276A, section 276AB, or section 276B, no person shall be punishable for any failure referred to in the said provisions if […]
March 7, 2018

Section – 278A : Punishment for second and subsequent offences

278A. If any person convicted of an offence under section 276B or sub-section (1) of section 276C or section 276CC or section 276DD or section 276E or section 277 or […]
March 7, 2018

Section – 278 : Abetment of false return, etc

278. If a person abets or induces in any manner another person to make and deliver an account or a statement or declaration relating to any income or any fringe […]
March 7, 2018

Section – 277A : Falsification of books of account or document, etc

277A. If any person (hereafter in this section referred to as the first person) wilfully and with intent to enable any other person (hereafter in this section referred to as […]
March 7, 2018

Section – 277 : False statement in verification, etc

277. If a person makes a statement in any verification under this Act or under any rule made thereunder, or delivers an account or statement which is false, and which […]

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