Prosecution For Offences Committed By The Taxpayer under the Income Tax Law

1. Removing, parting or otherwise dealing with seized assets 2. Failure to provide necessary facility to inspect books of account or other documents tax authorities conducting search 3. Removal, concealment, transfer or delivery of property to prevent tax recovery 4. Failure by the liquidator of a company 5. Failure to pay TDS or DDT to the credit of the Government 6. Failure to pay the tax collected under the provisions of section 206C 7. Wilful attempt to evade tax, penalty or interest 8. Wilful failure to furnish return of income 9. Wilful failure to produce accounts and documents under section 142(1) or to comply with a direction issued under section 142(2A) 10. Delivery of false statement 11. Enable any other person to evade any tax, penalty or interest 12. Abetment of false return, account, etc. 13. Disclosure of particulars by public servants 14. Second and subsequent offences under sections 276B, 276C(1), 276CC, 277 or 278 15. Punishment in case of offence by a company 16. Punishment in case of offence by Hindu Undivided Family

Apart from levy of penalty for various defaults by the taxpayer, the Income-tax Law also contains provisions for launching prosecution for offences committed by the taxpayer. In this part you can gain knowledge about offences in respect of which prosecutions can be launched under the Income-tax Law. For provisions relating to punishment corresponding to the offences, refer tutorial on “Prosecutions and punishment under the Income-tax Law”.