ITA 2025 · Chapter XXII
Chapter XXII
Sections in this chapter
- 473
Contravention of Order Made During Search
Section 473 of the Income-tax Act, 2025 corresponds to s. 275 A of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Imprisonment up to 2 years with fine for contravention of any restraint or prohibition order made under s. 247(4) [ s.…
- 474
Failure to Afford Facility for Inspection of Books During Search
Section 474 of the Income-tax Act, 2025 corresponds to s. 275 B of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Up to 6 months simple imprisonment or fine or both for failure to afford authorised officer the facility for inspection of…
- 475
Removal-Concealment of Property to Prevent Tax Recovery
Section 475 of the Income-tax Act, 2025 corresponds to s. 276 of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Imprisonment up to 2 years with fine. Punishes fraudulent removal, concealment, transfer or delivery of property with intent…
- 476
Failure to Pay TDS to Credit of Central Government
Section 476 of the Income-tax Act, 2025 corresponds to s. 276 B of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Since its substitution by the Finance Act, 2026 w.e.f. 1-4-2026, s.476(1) punishes failure to pay deducted tax with simple imprisonment up to two years where the tax exceeds ₹50 lakh, up to six months where it exceeds ₹10 lakh, and fine otherwise.
- 477
Failure to Pay TCS to Credit of Central Government
Section 477 of the Income-tax Act, 2025 corresponds to s. 276 BB of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Imprisonment 3 months to 7 years with fine for failure to pay collected TCS u/s 394 [206C] to Central Government. Mirror…
- 478
Wilful Attempt to Evade Tax
Section 478 of the Income-tax Act, 2025 corresponds to s. 276 C(1) of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Imprisonment 6 months to 7 years with fine. Punishes wilful attempts to evade tax, penalty, interest. Severity tiered:…
- 479
Wilful Failure to Furnish Return
Section 479 of the Income-tax Act, 2025 corresponds to s. 276 CC of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Imprisonment 6 months to 7 years (where tax evaded > INR 25 lakhs; else 3 months to 2 years). Threshold-based…
- 480
Wilful Failure re Block-Period Return
Section 480 of the Income-tax Act, 2025 corresponds to s. 276 CCC of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Imprisonment 3 months to 3 years with fine. For failure to file return for block period under s. 158 BC of 1961 (search…
- 481
Failure to comply with a direction of special audit or valuation
Section 481 of the Income-tax Act, 2025 corresponds to s. 276D of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Section 481 was substituted by the Finance Act, 2026, w.e.f. 1-4-2026. As substituted, it is a prosecution provision headed…
- 482
False Statement in Verification
Section 482 of the Income-tax Act, 2025 corresponds to s. 277 of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Imprisonment 6 months to 7 years (above INR 25 lakhs evasion); 3 months to 2 years (below). Punishes false statement in any…
- 483
Falsification of Books - False Entry
Section 483 of the Income-tax Act, 2025 corresponds to s. 277 A of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Imprisonment 3 months to 2 years and fine for first person who falsifies books / makes/causes false entry / omits entry to…
- 484
Abetment of False Return - Statement
Section 484 of the Income-tax Act, 2025 corresponds to s. 278 of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Imprisonment 6 months to 7 years (above INR 25L) or 3 months to 2 years (below). Punishes person who abets / induces another…
- 485
Punishment for Second and Subsequent Offences
Section 485 of the Income-tax Act, 2025 corresponds to s. 278 A of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Repeat offender -- imprisonment 6 months to 7 years; harsher minimum. Where person convicted under ss. 476, 477, 478(1),…
- 486
Punishment Not to be Imposed in Certain Cases
Section 486 of the Income-tax Act, 2025 corresponds to s. 278 AA of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Reasonable cause defence -- no person punishable for failures referred to in ss. 476-481 if he proves reasonable cause…
- 487
Offences by Companies
Section 487 of the Income-tax Act, 2025 corresponds to s. 278 B of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Where offence committed by company, every person who at the time of offence was in charge of, and responsible for, the…
- 488
Offences by HUF
Section 488 of the Income-tax Act, 2025 corresponds to s. 278 C of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Where offence committed by HUF, karta or member who knowingly committed offence or in connection with whose consent /…
- 489
Presumption as to Assets, Books, etc., Found in Search
Section 489 of the Income-tax Act, 2025 corresponds to s. 278 D of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Where any money, bullion, jewellery, books or document is found in search u/s 247 [132], it shall be presumed in…
- 490
Presumption of Culpable Mental State
Section 490 of the Income-tax Act, 2025 corresponds to s. 278 E of the Income-tax Act, 1961. STATUTORY ARCHITECTURE In any prosecution requiring culpable mental state, court shall presume the existence of such mental state; but the…
- 491
Prosecution to be at Instance of PCCIT-PCIT
Section 491 of the Income-tax Act, 2025 corresponds to s. 279 of the Income-tax Act, 1961. STATUTORY ARCHITECTURE No prosecution without prior sanction of PCCIT/CCIT/PCIT/CIT. Subsection (2) provides for compounding either before or after…
- 492
Certain offences to be non-cognizable
Section 492 of the Income-tax Act, 2025 corresponds to s. 279A of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Section 492 is a deeming provision.Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46…
- 493
Proof of entries in records or documents
Section 493 of the Income-tax Act, 2025 corresponds to s. 279B of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Section 493 is a rule of evidence for prosecutions under Chapter XXII (Offences and Prosecution). Entries in the records or…
- 494
Disclosure of particulars by public servants
Section 494 of the Income-tax Act, 2025 corresponds to s. 280 of the Income-tax Act, 1961. STATUTORY ARCHITECTURE The punishment in sub-section (1) of s. 494 was substituted by the Finance Act, 2026, w.e.f. 1-4-2026. Section 494 makes it…
- 495
Special Courts
Section 495 of the Income-tax Act, 2025 corresponds to s. 280 A (FA 2012) and Schedule of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Central Government, in consultation with Chief Justice of HC, designates Special Courts for trial…
- 496
Offences triable by Special Court
Section 496 of the Income-tax Act, 2025 corresponds to s. 280B of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Section 496 channels the trial of offences punishable under its Chapter to Special Courts. It operates irrespective of…
- 497
Special Court to have Powers of Magistrate
Section 497 of the Income-tax Act, 2025 corresponds to s. 280 C(2) of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Notwithstanding BNSS 2023, Special Court shall have all powers of First-Class Magistrate as well as Court of Session…
- 498
Application of Bharatiya Nagarik Suraksha Sanhita 2023
Section 498 of the Income-tax Act, 2025 corresponds to s. 280D of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Save as otherwise provided in the Act, BNSS 2023 (replaces CrPC) applies to Special Court proceedings. Specific provisions…