Income Tax Act, 2025
Section 9: Ins. by Act 28 of 2016, s. 110 (w.e.f. 12017).
9. Ins. by Act 28 of 2016, s. 110 (w.e.f. 12017).
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1[(2) Any offence under this Chapter may, either before or after the institution of proceedings, be
compounded by the 2[Principal Chief Commissioner or Chief Commissioner] or a 3[Principal Director
General or Director General].
4[(3) Where any proceeding has been taken against any person under sub-section (1), any statement
made or account or other document produced by such person before any of the income-tax authorities
specified in 5[clauses (a) to (g)] of section 116 shall not be inadmissible as evidence for the purpose of
such proceedings merely on the ground that such statement was made or such account or other document
was produced in the belief that the penalty imposable would be reduced or waived, 6[under section
273A] or that the offence in respect of which such proceeding was taken would be compounded.
7[Explanation.—For the removal of doubts, it is hereby declared that the power of the Board to issue
orders, instructions or directions under this Act shall include and shall be deemed always to have included
the power to issue instructions or directions (including instructions or directions to obtain the previous
approval of the Board) to other income-tax authorities for the proper composition of offences under this
section.]
8[279A. Certain offences to be non-cognizable.—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 section 278 shall be deemed to be non-cognizable within the
meaning of that Code.]
9[279B. Proof of entries in records or documents.—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 an offence under this Chapter, and all such entries may be proved either by the
production of the records or other documents in the custody of the income-tax authority containing such
entries, or by the production of a copy of the entries certified by the income-tax authority having custody
of the records or other documents under its signature and stating that it is a true copy of the original
entries and that such original entries are contained in the records or other documents in its custody.]
280. Disclosure of particulars by public servants.—(1) If a public servant 10[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 which may extend to six months, and shall also be liable
to fine.
(2) No prosecution shall be instituted under this section except with the previous sanction of the
Central Government.
11[280A. Special Courts.—(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.
1. Subs. by Act 49 of 1991, s. 70 (w.e.f. 11991). Earlier substituted by Act 26of 1988, s. 47 (w.e.f. 11989).
Any offence under this Chapter may, either before or after the institution of proceedings, be
compounded by the 2[Principal Chief Commissioner or Chief Commissioner] or a 3[Principal Director
General or Director General].
4[
Where any proceeding has been taken against any person under sub-section
to
If a public servant 10[furnishes any
information or produces any document in contravention of the provisions of sub-section
of section
138], he shall be punishable with imprisonment which may extend to six months, and shall also be liable
to fine.
No prosecution shall be instituted under this section except with the previous sanction of the
Central Government.
11[280A. Special Courts.—
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.
1. Subs. by Act 49 of 1991, s. 70 (w.e.f. 11991). Earlier substituted by Act 26of 1988, s. 47 (w.e.f. 11989).