March 7, 2018

Section – 280 : Disclosure of particulars by public servants

280. (1) If a public servant furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138, he shall be punishable with imprisonment […]
March 7, 2018

Section – 279B : Proof of entries in records or documents

279B. Entries in the records or other documents in the custody of an income-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for […]
March 7, 2018

Section – 279A : Certain offences to be non-cognizable

279A. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276B or section 276C or section 276CC or section 277 or […]
March 7, 2018

Section – 279 : Prosecution to be at instance of

279. (1) A person shall not be proceeded against for an offence under section 275A, section 275B, section 276, section 276A, section 276B, section 276BB, section 276C, section 276CC, section […]
March 7, 2018

Section – 278E : Presumption as to culpable mental state

278E. (1) In any prosecution for any offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of […]
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 […]
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