Prosecutions And Punishment Under The Income-Tax Law

1.	Contravention of order made under section 132(1) (Second Proviso) or under section 132(3) in case of search and seizure
2.	Failure to afford necessary facility to authorised officer to inspect books of account or other documents as is required under section 132(1)(iib)
3.	Removal, concealment, transfer or delivery of property to thwart tax recovery
4.	Failure to comply with provisions of section 178(1) and (3) dealing with company-in -liquidation
5.	Failure to pay tax deducted at source or the tax payable under section 115-O(2) or second proviso to section 194B:
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.	False statement in verification or delivery of false account, etc.
11.	Falsification of books of account or document, etc., to enable any other person to evade any tax, penalty or interest chargeable/liveable under the Act
12.	Abetment to make a false return, etc
13.	Second and subsequent offences under sections 276B, 276C(1), 276CC, 277 or 278
14.	Punishment in case of offence by a company
15.	Punishment in case of offence by Hindu Undivided Family
16.	Disclosure of particulars by public servant
17.	No imprisonment in case of reasonable cause for failure
18.	Initiating prosecution with the previous sanction of tax authorities
19.	Immunity from prosecution

Apart from penalty for various defaults, the Income-tax Act also contains provisions for launching prosecution proceedings against the taxpayers for various offences. In this part you can gain knowledge about the various provisions relating to prosecution which can be launched under the Income-tax Act.