March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 276C : Wilful attempt to evade tax, etc

276C. (1) If a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or 5[imposable, or under reports his income,] under this Act, he […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 276BB : Failure to pay the tax collected at source

276BB. If a person fails to pay to the credit of the Central Government, the tax collected by him as required under the provisions of section 206C, he shall be […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 276B : Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

276B. If a person fails to pay to the credit of the Central Government,— (a) the tax deducted at source by him as required by or under the provisions of […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 276AB : Failure to comply with the provisions of sections 269UC, 269UE and 269UL

276AB. Whoever fails to comply with the provisions of section 269UC or fails to surrender or deliver possession of the property under sub-section (2) of section 269UE or contravenes the […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 276AA : Failure to comply with the provisions of section 269AB or section 269-I

276AA. [Omitted by the Finance Act, 1986, w.e.f. 1-10-1986. Original section was inserted by the Income-tax (Amendment) Act, 1981, w.e.f. 1-7-1982.]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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 […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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 […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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 […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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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