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