Section 475 — Removal-Concealment of Property to Prevent Tax Recovery | ITA 2025

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…

Section 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 text — Income-tax Act, 2025

Whoever, fraudulently removes, conceals, transfers or delivers to any person, a ny property or any interest therein, with the intent to prevent such property or interest therein from being taken in execution of a certificate drawn under section 413, shall be punishable with 21[simple imprisonment for a term up to two years and with fine].

18. Substituted for “Contravention of order made under section 247.” by the Finance Act, 2026, w.e.f. 1-4-2026.

19. Substituted for “rigorous imprisonment which may extend to two years and shall also be liable to fine” by the Finance Act, 2026, w.e.f. 1-4-2026.

20. Substituted for “Failure to comply with section 247(1)(ii).”, ibid.

21. Substituted for “rigorous imprisonment for a term which may extend to two years and shall also be liable to fine” by the Finance Act, 2026, w.e.f. 1-4-2026. Failure to pay tax to credit of Central Government under Chapter XIX-B.

STATUTORY ARCHITECTURE

Imprisonment up to 2 years with fine. Punishes fraudulent removal, concealment, transfer or delivery of property with intent to prevent execution under s. 415 [s. 222] TRO certificate.

PRACTITIONER PLANNING NOTES

Evidence-driven offence; prosecution requires proof of fraudulent intent + property identification.

CROSS-REFERENCES

s. 491 [279] -- sanction and compounding.
s. 486 [278AA] -- reasonable cause.
s. 487 [278B] -- offences by companies.
s. 490 [278E] -- presumption of culpable mental state.

← All sections (537)Act 2025 hub

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 475 -- Removal-Concealment of Property to Prevent Tax Recovery	s. 276