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K. P. KAPADIA & CO.

Chartered Accountants

Income_tax_2025

Section / Rule Number Content


Contravention of order made under section 247.
Failure to comply with section 247(1)(ii).
Removal, concealment, transfer or delivery of property to prevent tax recovery.
Failure to pay tax to credit of Central Government under Chapter XIX-B.
Failure to pay tax collected at source
Wilful attempt to evade tax, etc.
Failure to furnish returns of income.
Failure to furnish return of income in search cases
Failure to produce accounts and documents.
False statement in verification, etc.
Falsification of books of account or document, etc
Abetment of false return, etc
Punishment for second and subsequent offences.
Punishment not to be imposed in certain cases.
Offences by companies
Offences by Hindu undivided family.
Presumption as to assets, books of account, etc., in certain cases.
Presumption as to culpable mental state
Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.
Certain offences to be non- cognizable.
Proof of entries in records or documents.
Disclosure of particulars by public servants.
Special Courts
Offences triable by Special Court.
Trial of offences as summons case.
Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court.