March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 278C : Offences by Hindu undivided families278C. (1) Where an offence under this Act has been committed by a Hindu undivided […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 278B : Offences by companies278B. (1) Where an offence under this Act has been committed by a company, every […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 278AB : Power of278AB. (1) A person may make an application to the Principal Commissioner or Commissioner for […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 278AA : Punishment not to be imposed in certain cases278AA. Notwithstanding anything contained in the provisions of section 276A, section 276AB, or section 276B, […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 278A : Punishment for second and subsequent offences278A. If any person convicted of an offence under section 276B or sub-section (1) of […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 278 : Abetment of false return, etc278. If a person abets or induces in any manner another person to make and […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 277A : Falsification of books of account or document, etc277A. If any person (hereafter in this section referred to as the first person) wilfully […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 277 : False statement in verification, etc277. If a person makes a statement in any verification under this Act or under […]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 276DD : Failure to comply with the provisions of section 269SS276DD. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
March 7, 2018Published by Law@HostBooks at March 7, 2018Categories CHAPTER XXII - Offences and prosecutions Income-tax Act 1961Section – 276D : Failure to produce accounts and documents276D. If a person wilfully fails to produce, or cause to be produced, on or […]