March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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 […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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 […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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 […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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 […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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 […]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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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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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 276DD : Failure to comply with the provisions of section 269SS

276DD. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
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March 7, 2018
Published by Law@HostBooks at March 7, 2018
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Section – 276D : Failure to produce accounts and documents

276D. If a person wilfully fails to produce, or cause to be produced, on or before the date specified in any notice served on him under sub-section (1) of section […]
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