Offences N Prosecutions
Offences N Prosecutions
Offences N Prosecutions
CHAPTER XXII
OFFENCES AND PROSECUTIONS
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 two years and shall also be liable to fine.
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 sub-section
(1) of section 132, fails to afford such facility to the authorised officer, he shall be punishable
with rigorous imprisonment for a term which may extend to two years and shall also be liable
to fine.
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 (3) of that section; or
(iii) parts with any of the assets of the company or the properties in his hands in
contravention of the provisions of the aforesaid sub-section,
he shall be punishable with rigorous imprisonment for a term which may extend to two years :
Provided that in the absence of special and adequate reasons to the contrary to be recorded in
the judgment of the court, such imprisonment shall not be for less than six months.
Section - 276AA, Income-tax Act, 1961-2018
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
provisions of sub-section (2) of section 269UL shall be punishable with rigorous imprisonment
for a term which may extend to two years and shall also be liable to fine :
Provided that in the absence of special and adequate reasons to the contrary to be recorded in
the judgment of the court, such imprisonment shall not be for less than six months.
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 Chapter
XVII-B; or
(b) the tax payable by him, as required by or under—
(i) sub-section (2) of section 115-O; or
(ii) the second proviso to section 194B,
he shall be punishable with rigorous imprisonment for a term which shall not be less than three
months but which may extend to seven years and with fine.
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 responsible to, the
company for the conduct of the business of the company as well as the company shall be
deemed to be guilty of the offence and shall be liable to be proceeded against and punished
accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any
punishment if he proves that the offence was committed without his knowledge or that he had
exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has
been committed by a company and it is proved that the offence has been committed with the
consent or connivance of, or is attributable to any neglect on the part of, any director, manager,
secretary or other officer of the company, such director, manager, secretary or other officer
shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and
punished accordingly.
(3) Where an offence under this Act has been committed by a person, being a company, and
the punishment for such offence is imprisonment and fine, then, without prejudice to the
provisions contained in sub-section (1) or sub-section (2), such company shall be punished
with fine and every person, referred to in sub-section (1), or the director, manager, secretary or
other officer of the company referred to in sub-section (2), shall be liable to be proceeded
against and punished in accordance with the provisions of this Act.
Explanation.—For the purposes of this section,—
(a) "company" means a body corporate, and includes—
(i) a firm; and
(ii) an association of persons or a body of individuals whether incorporated or not;
and
(b) "director", in relation to—
(i) a firm, means a partner in the firm;
(ii) any association of persons or a body of individuals, means any member
controlling the affairs thereof.
Special Courts.
280A. (1) The Central Government, in consultation with the Chief Justice of the High Court,
may, for trial of offences punishable under this Chapter, by notification, designate one or more
courts of Magistrate of the first class as Special Court for such area or areas or for such cases
or class or group of cases as may be specified in the notification.
Explanation.— In this sub-section, "High Court" means the High Court of the State in which a
Magistrate of first class designated as Special Court was functioning immediately before such
designation.
(2) While trying an offence under this Act, a Special Court shall also try an offence, other than
an offence referred to in sub-section (1), with which the accused may, under the Code of
Criminal Procedure, 1973 (2 of 1974), be charged at the same trial.
Definitions.
280Y. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
Tax credit certificates for shifting of industrial undertaking from urban area.
280ZA. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by
the Finance Act, 1965, w.e.f. 1-4-1965.]
Tax credit certificate scheme.
280ZE. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]