Income Tax Act, 1961
Section 280D: Application of Code of Criminal Procedure, 1973 to proceedings before Special
280D. Application of Code of Criminal Procedure, 1973 to proceedings before Special
Court.—(1) Save as otherwise provided in this Act, the provisions of the Code of Criminal Procedure,
1973 (2 of 1974) (including the provisions as to bails or bonds), shall apply to the proceedings before a
Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a
Public Prosecutor:
Provided that the Central Government may also appoint for any case or class or group of cases a
Special Public Prosecutor.
(2) A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public
Prosecutor under this section unless he has been in practice as an advocate for not less than seven years,
requiring special knowledge of law.
(3) Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section
shall be deemed to be a Public Prosecutor within the meaning of clause (u) of section 2 of the Code of
Criminal Procedure, 1973 (2 of 1974) and the provisions of that Code shall have effect accordingly.]
280E. CHAPTER XXII-A dealing with Annuity Deposits containing sections 280A to 280X were
omitted by Finance Act, 1988 (26 of 1988), s. 48 (w.e.f. 11988). Sections 280A to 280D were
subsequently inserted by Act 23 of 2012, s. 111 (w.e.f. 12012).
[CHAPTER XXII-B TAX CREDIT CERTIFICATES].—Omitted by the Finance Act, 1990 (12 of
1990), s. 48 (w.e.f. 11990).
[280Y. Definitions].—Omitted by s. 48, ibid. (w.e.f. 11990).
[280Z. Tax credit certificates to certain equity shareholders].—Omitted by s. 48, ibid.
(w.e.f. 11990).
[280ZA. Tax credit certificates for shifting of industrial undertaking from urban area].—
Omitted by the Finance Act, 1987 (11 of 1987), s. 70 (w.e.f. 11988). Original section was inserted by
the Finance Act, 1965 (10 of 1965), s. 62 (w.e.f. 11965).
[280ZB. Tax credit certificate to certain manufacturing companies in certain cases].—Omitted
by the Finance Act, 1990 (12 of 1990), s. 48 (w.e.f. 11990).
[280ZC. Tax credit certificate in relation to exports].—Omitted by s. 48, ibid. (w.e.f. 11990).
[280ZD. Tax credit certificates in relation to increased production of certain goods].—Omitted
by the s. 48, ibid. (w.e.f. 11990).
[280ZE. Tax credit certificate scheme].—Omitted by s. 48, ibid. (w.e.f. 11990).
809
CHAPTER XXIII
MISCELLANEOUS
1[281. Certain transfers to be void.—(1) Where, during the pendency of any proceeding under this
Act or after the completion thereof, but before the service of notice under rule 2 of the Second Schedule,
any assessee creates a charge on, or parts with the possession (by way of sale, mortgage, gift, exchange or
any other mode of transfer whatsoever) of, any of his assets in favour of any other person, such charge or
transfer shall be void as against any claim in respect of any tax or any other sum payable by the assessee
as a result of the completion of the said proceeding or otherwise:
Provided that such charge or transfer shall not be void if it is made—
(i) for adequate consideration and without notice of the pendency of such proceeding or, as the
case may be, without notice of such tax or other sum payable by the assessee ; or
(ii) with the previous permission of the 2[Assessing Officer].
(2) This section applies to cases where the amount of tax or other sum payable or likely to be payable
exceeds five thousand rupees and the assets charged or transferred exceed ten thousand rupees in value.
Explanation.—In this section, “assets” means land, building, machinery, plant, shares, securities and
fixed deposits in banks, to the extent to which any of the assets aforesaid does not form part of the
stock-in-trade of the business of the assessee.]
281A. [Effect of failure to furnish information in respect of properties held benami].—Rep. by
the Benami Transactions (Prohibition) Act, 1988 (46 of 1988), s. 7 (w.e.f. 191988).
3[281B. Provisional attachment to protect revenue in certain cases.—(1) Where, during the
pendency of any proceeding for the assessment of any income or for the assessment or reassessment of
any income which has escaped assessment, the 2[Assessing Officer] is of the opinion that for the purpose
of protecting the interests of the revenue it is necessary so to do, he may, with the previous approval of
the 4[5[Principal Chief Commissioner or Chief Commissioner], 6[Principal Commissioner or
Commissioner], 7[Principal Director General or Director General] or 8[Principal Director or Director]], by
order in writing, attach provisionally any property belonging to the assessee in the manner provided in the
Second Schedule.
9* * * * *
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of six
months from the date of the order made under sub-section (1):
Save as otherwise provided in this Act, the provisions of the Code of Criminal Procedure,
1973 (2 of 1974) (including the provisions as to bails or bonds), shall apply to the proceedings before a
Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a
Public Prosecutor:
Provided that the Central Government may also appoint for any case or class or group of cases a
Special Public Prosecutor.
A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public
Prosecutor under this section unless he has been in practice as an advocate for not less than seven years,
requiring special knowledge of law.
Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section
shall be deemed to be a Public Prosecutor within the meaning of clause
of section 2 of the Code of
Criminal Procedure, 1973 (2 of 1974) and the provisions of that Code shall have effect accordingly.]
280E. CHAPTER XXII-A dealing with Annuity Deposits containing sections 280A to 280X were
omitted by Finance Act, 1988 (26 of 1988), s. 48 (w.e.f. 11988). Sections 280A to 280D were
subsequently inserted by Act 23 of 2012, s. 111 (w.e.f. 12012).
[CHAPTER XXII-B TAX CREDIT CERTIFICATES].—Omitted by the Finance Act, 1990 (12 of
1990), s. 48 (w.e.f. 11990).
[280Y. Definitions].—Omitted by s. 48, ibid. (w.e.f. 11990).
[280Z. Tax credit certificates to certain equity shareholders].—Omitted by s. 48, ibid.
(w.e.f. 11990).
[280ZA. Tax credit certificates for shifting of industrial undertaking from urban area].—
Omitted by the Finance Act, 1987 (11 of 1987), s. 70 (w.e.f. 11988). Original section was inserted by
the Finance Act, 1965 (10 of 1965), s. 62 (w.e.f. 11965).
[280ZB. Tax credit certificate to certain manufacturing companies in certain cases].—Omitted
by the Finance Act, 1990 (12 of 1990), s. 48 (w.e.f. 11990).
[280ZC. Tax credit certificate in relation to exports].—Omitted by s. 48, ibid. (w.e.f. 11990).
[280ZD. Tax credit certificates in relation to increased production of certain goods].—Omitted
by the s. 48, ibid. (w.e.f. 11990).
[280ZE. Tax credit certificate scheme].—Omitted by s. 48, ibid. (w.e.f. 11990).
809
CHAPTER XXIII
MISCELLANEOUS
1[281. Certain transfers to be void.—
Where, during the pendency of any proceeding under this
Act or after the completion thereof, but before the service of notice under rule 2 of the Second Schedule,
any assessee creates a charge on, or parts with the possession (by way of sale, mortgage, gift, exchange or
any other mode of transfer whatsoever) of, any of his assets in favour of any other person, such charge or
transfer shall be void as against any claim in respect of any tax or any other sum payable by the assessee
as a result of the completion of the said proceeding or otherwise:
Provided that such charge or transfer shall not be void if it is made—
for adequate consideration and without notice of the pendency of such proceeding or, as the
case may be, without notice of such tax or other sum payable by the assessee ; or
with the previous permission of the 2[Assessing Officer].
This section applies to cases where the amount of tax or other sum payable or likely to be payable
exceeds five thousand rupees and the assets charged or transferred exceed ten thousand rupees in value.
Explanation.—In this section, “assets” means land, building, machinery, plant, shares, securities and
fixed deposits in banks, to the extent to which any of the assets aforesaid does not form part of the
stock-in-trade of the business of the assessee.]
281A. [Effect of failure to furnish information in respect of properties held benami].—Rep. by
the Benami Transactions
Act, 1988 (46 of 1988), s. 7 (w.e.f. 191988).
3[281B. Provisional attachment to protect revenue in certain cases.—
Where, during the
pendency of any proceeding for the assessment of any income or for the assessment or reassessment of
any income which has escaped assessment, the 2[Assessing Officer] is of the opinion that for the purpose
of protecting the interests of the revenue it is necessary so to do, he may, with the previous approval of
the 4[5[Principal Chief Commissioner or Chief Commissioner], 6[Principal Commissioner or
Commissioner], 7[Principal Director General or Director General] or 8[Principal Director or Director]], by
order in writing, attach provisionally any property belonging to the assessee in the manner provided in the
Second Schedule.
9* * * * *
Every such provisional attachment shall cease to have effect after the expiry of a period of six
months from the date of the order made under sub-section