Income Tax Act, 2025
Section 6: Ins. by Act 12 of 1990, s. 47 (w.e.f. 11990).
6. Ins. by Act 12 of 1990, s. 47 (w.e.f. 11990).
800
1[275B. Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132.—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.]
2[276. Removal, concealment, transfer or delivery of property to thwart tax recovery.—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 execution of a certificate
under the provisions of the Second Schedule shall be punishable with rigorous imprisonment for a term
which may extend to two years and shall also be liable to fine.]
3[276A. Failure to comply with the provisions of sub-sections (1) and (3) of section 178.—If a
person 4*** —
(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.]
276AA. [Failure to comply with the provisions of section 269AB or section 269-I].—Omitted by
the Finance Act, 1986 (23 of 1986), s. 37 (w.e.f. 11986). Original section was inserted by the Incometax (Amendment) Act, 1981 (22 of 1981), s. 10 (w.e.f. 11982).
5[276AB. Failure to comply with the provisions of sections 269UC, 269UE and 269UL.—
Whoever 4*** 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 subsection (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.]
of sub-section
of section 132.—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
of sub-section
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.]
2[276. Removal, concealment, transfer or delivery of property to thwart tax recovery.—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 execution of a certificate
under the provisions of the Second Schedule shall be punishable with rigorous imprisonment for a term
which may extend to two years and shall also be liable to fine.]
3[276A. Failure to comply with the provisions of sub-sections
and
of section 178.—If a
person 4*** —
fails to give the notice in accordance with sub-section
of section 178; or
fails to set aside the amount as required by sub-section
of that section; or
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.]
276AA. [Failure to comply with the provisions of section 269AB or section 269-I].—Omitted by
the Finance Act, 1986 (23 of 1986), s. 37 (w.e.f. 11986). Original section was inserted by the Incometax
Act, 1981 (22 of 1981), s. 10 (w.e.f. 11982).
5[276AB. Failure to comply with the provisions of sections 269UC, 269UE and 269UL.—
Whoever 4*** fails to comply with the provisions of section 269UC or fails to surrender or deliver
possession of the property under sub-section
of section 269UE or contravenes the provisions of subsection
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.]