CHAPTER XXII — OFFENCES AND PROSECUTION INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 Search violations ss. 275A, 275B Failure to pay TDS / TCS s. 276B / 276BB Wilful evasion (Rs 25L+) s. 276C Wilful failure to furnish return s. 276CC False statement s. 277 Falsification of books s. 277A Abetment s.…
ITA 2025 regimeAct — chapter commentaryVolume XXII1 min read
ITA 2025 — Chapter XXII commentary (Vol XXII)
Chapter XXII
CHAPTER XXII — OFFENCES AND PROSECUTION
Chapter XXII — At a Glance
INCOME-TAX ACT, 2025
INCOME-TAX ACT, 1961
Search violations
ss. 275A, 275B
Failure to pay TDS / TCS
s. 276B / 276BB
Wilful evasion (Rs 25L+)
s. 276C
Wilful failure to furnish return
s. 276CC
False statement
s. 277
Falsification of books
s. 277A
Abetment
s. 278
Repeat offence
s. 278A
Company officer liability
s. 278B
Presumption against accused
s. 278E
Sanction for prosecution
s. 279
Compounding
s. 279(1A)
Practitioner notes