CHAPTER XXII – Offences and prosecutions
Here’s the section-wise analysis of CHAPTER XXII – Offences and prosecutions of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 275A | Contravention of order made under sub-section (3) of section 132. | Section-473 |
| 275B | Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. | Section-474 |
| 276 | Removal, concealment, transfer or delivery of property to prevent tax recovery. | Section-475 |
| 276A | Failure to comply with the provisions of sub-sections (1) and (3) of section 178. | Redundant |
| 276AA | Failure to comply with the provisions of section 269AB or section 269-I. [Omitted by the Finance Act, 1986, w.e.f. 1-10-1986. Original section was inserted by the Income-tax (Amendment) Act, 1981, w.e.f. 1-7-1982.] | Omitted |
| 276AB | Failure to comply with the provisions of sections 269UC, 269UE and 269UL. | Redundant |
| 276B | Failure to pay tax to credit of Central Government under Chapter XII-D or XVII-B. | Section-476 |
| 276BB | Failure to pay tax collected at source. | Section-477 |
| 276C | Wilful attempt to evade tax, etc. | Section-478 |
| 276CC | Failure to furnish returns of income. | Section-479 |
| 276CCC | Failure to furnish return of income in search cases. | Section-480 |
| 276D | Failure to produce accounts and documents. | Section-481 |
| 276DD | Failure to comply with the provisions of section 269SS. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] | Omitted |
| 276E | Failure to comply with the provisions of section 269T.[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] | Omitted |
| 277 | False statement in verification, etc. | Section-482 |
| 277A | Falsification of books of account or document, etc. | Section-483 |
| 278 | Abetment of false return, etc. | Section-484 |
| 278A | Punishment for second and subsequent offences. | Section-485 |
| 278AA | Punishment not to be imposed in certain cases. | Section-486 |
| 278AB | Power of Principal Commissioner or Commissioner to grant immunity from prosecution. | Redundant |
| 278B | Offences by companies. | Section-487 |
| 278C | Offences by Hindu undivided family. | Section-488 |
| 278D | Presumption as to assets, books of account, etc., in certain cases. | Section-489 |
| 278E | Presumption as to culpable mental state. | Section-490 |
| 279 | Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. | Section-491 |
| 279A | Certain offences to be non-cognizable. | Section-492 |
| 279B | Proof of entries in records or documents | Section-493 |
| 280 | Proof of entries in records or documents, and Disclosure of particulars by public servants. | Section-494 |
| 280A | Special Courts. | Section-495 |
| 280B | Offences triable by Special Court. | Section-496 |
| 280C | Trial of offences as summons case. | Section-497 |
| 280D | Application of Code of Criminal Procedure, 1973 to proceedings before Special Court. | Section-498 |
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 280A to 280X | [Omitted by Finance Act, 1988, W.E.F. 1-4-1988] | Omitted |
CHAPTER XXIIB – Tax credit certificates
Here’s the section-wise analysis of CHAPTER XXIIB – Tax credit certificates of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 280Y | Definitions. | Omitted |
| 280Z | Tax credit certificates to certain equity shareholders.[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] | Omitted |
| 280ZA | Tax credit certificates for shifting of industrial undertaking from urban area. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.] | Omitted |
| 280ZB | Tax credit certificate to certain manufacturing companies in certain cases. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] | Omitted |
| 280ZC | Tax credit certificate in relation to exports. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] | Omitted |
| 280ZD | Tax credit certificates in relation to increased production of certain goods. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] | Omitted |
| 280ZE | Tax credit certificate scheme. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.] | Omitted |
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