Income Tax Act, 2025
Section 1: Ins. by Act 23 of 2004, s. 61 (w.e.f. 12004).
1. Ins. by Act 23 of 2004, s. 61 (w.e.f. 12004).
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278D. Presumption as to assets, books of account, etc., in certain cases.—(1) Where during the
course of any search made under section 132, any money, bullion, jewellery or other valuable article or
thing (hereafter in this section referred to as the assets) or any books of account or other documents has or
have been found in the possession or control of any person and such assets or books of account or other
documents are tendered by the prosecution in evidence against such person or against such person and the
person referred to in section 278 for an offence under this Act, the provisions of sub-section (4A)
of section 132shall, so far as may be, apply in relation to such assets or books of account or other
documents.
(2) Where any assets or books of account or other documents taken into custody, from the possession
or control of any person, by the officer or authority referred to in clause (a) or clause (b) or clause (c), as
the case may be, of sub-section (1) of section 132A are delivered to the requisitioning officer under subsection (2) of that section and such assets, books of account or other documents are tendered by the
prosecution in evidence against such person or against such person and the person referred to in section
278 for an offence under this Act, the provisions of sub-section (4A) of section 132 shall, so far as may
be, apply in relation to such assets or books of account or other documents.]
1[278E. Presumption as to culpable mental state.—(1) In any prosecution for any offence under
this Act which requires a culpable mental state on the part of the accused, the court shall presume the
existence of such mental state but it shall be a defence for the accused to prove the fact that he had no
such mental state with respect to the act charged as an offence in that prosecution.
Explanation.—In this sub-section, “culpable mental state” includes intention, motive or knowledge of
a fact or belief in, or reason to believe, a fact.
(2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist
beyond reasonable doubt and not merely when its existence is established by a preponderance of
probability.]
279. Prosecution to be at instance of 2[ 3[Principal Chief Commissioner or Chief Commissioner]
or 4[Principal Commissioner or Commissioner]].—5[(1) A person shall not be proceeded against for an
offence under section 275A, 6[ section 275B,] section 276, section 276A, section 276B, section
276BB, section 276C, section 276CC,section 276D, 7[section 277 , section 277A or section 278] except
with the previous sanction of the 4[Principal Commissioner or Commissioner] or Commissioner (Appeals)
or the appropriate authority:
Provided that the 3[Principal Chief Commissioner or Chief Commissioner] or, as the case may be,
8[Principal Director General or Director] General may issue such instructions or directions to the
aforesaid income-tax authorities as he may deem fit for institution of proceedings under this sub-section.
Explanation.—For the purposes of this section, “appropriate authority” shall have the same meaning
as in clause (c) of section 269UA.]
(1A) A person shall not be proceeded against for an offence under section 276C or section 277 in
relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on
him under 9[section 270A or] clause (iii) of sub-section (1) of section 271 has been reduced or waived by
an order under section 273A.]
Where during the
course of any search made under section 132, any money, bullion, jewellery or other valuable article or
thing (hereafter in this section referred to as the assets) or any books of account or other documents has or
have been found in the possession or control of any person and such assets or books of account or other
documents are tendered by the prosecution in evidence against such person or against such person and the
person referred to in section 278 for an offence under this Act, the provisions of sub-section
of section 132shall, so far as may be, apply in relation to such assets or books of account or other
documents.
Where any assets or books of account or other documents taken into custody, from the possession
or control of any person, by the officer or authority referred to in clause
or clause
or clause
of section 132A are delivered to the requisitioning officer under subsection
of that section and such assets, books of account or other documents are tendered by the
prosecution in evidence against such person or against such person and the person referred to in section
278 for an offence under this Act, the provisions of sub-section
of section 132 shall, so far as may
be, apply in relation to such assets or books of account or other documents.]
1[278E. Presumption as to culpable mental state.—
In any prosecution for any offence under
this Act which requires a culpable mental state on the part of the accused, the court shall presume the
existence of such mental state but it shall be a defence for the accused to prove the fact that he had no
such mental state with respect to the act charged as an offence in that prosecution.
Explanation.—In this sub-section, “culpable mental state” includes intention, motive or knowledge of
a fact or belief in, or reason to believe, a fact.
For the purposes of this section, a fact is said to be proved only when the court believes it to exist
beyond reasonable doubt and not merely when its existence is established by a preponderance of
probability.]
279. Prosecution to be at instance of 2[ 3[Principal Chief Commissioner or Chief Commissioner]
or 4[Principal Commissioner or Commissioner]].—5[
A person shall not be proceeded against for an
offence under section 275A, 6[ section 275B,] section 276, section 276A, section 276B, section
276BB, section 276C, section 276CC,section 276D, 7[section 277 , section 277A or section 278] except
with the previous sanction of the 4[Principal Commissioner or Commissioner] or Commissioner
or the appropriate authority:
Provided that the 3[Principal Chief Commissioner or Chief Commissioner] or, as the case may be,
8[Principal Director General or Director] General may issue such instructions or directions to the
aforesaid income-tax authorities as he may deem fit for institution of proceedings under this sub-section.
Explanation.—For the purposes of this section, “appropriate authority” shall have the same meaning
as in clause
of section 269UA.]
A person shall not be proceeded against for an offence under section 276C or section 277 in
relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on
him under 9[section 270A or] clause
of sub-section
of section 271 has been reduced or waived by
an order under section 273A.]