March 7, 2018

Section – 276A : Failure to comply with the provisions of sub-sections (1) and (3) of section 178

276A. If a person— (i) fails to give the notice in accordance with sub-section (1) of section 178; or (ii) fails to set aside the amount as required by sub-section […]
March 7, 2018

Section – 276 : Removal, concealment, transfer or delivery of property to thwart tax recovery

276. Whoever fraudulently removes, conceals, transfers or delivers to any person, any property or any interest therein, intending thereby to prevent that property or interest therein from being taken in […]
March 7, 2018

Section – 275B : Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132

275B. If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, as required under clause (iib) of […]
March 7, 2018

Section – 275A : Contravention of order made under sub-section (3) of section 132

275A. Whoever contravenes any order referred to in the second proviso to sub-section (1) or sub-section (3) of section 132 shall be punishable with rigorous imprisonment which may extend to […]

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