Offences Under Income-tax Act, 1961

Contained in Chapter XXII

S. Section of Brief Description of Punishme Cognizable/ Bailable/ or Summons Triable by
No the I.T. Act offence nt or Non- Non-Bailable Case/Warran
Rigorous Cognizable ts case
imprison
1. 275A Remove, parting with or Upto 2 Non- Bailable Summons Special
w.e.f otherwise dealing with years with Cognizable Case Court/
12-3-1965 books of accounts, fine Magistrate
documents, money, of first class
bullion, jewellery or
other valuable article or
thing put under restraint
during the search. Sec
132(1) or (3), second
proviso
2. 275B Failure to afford Upto 2 Non- Bailable Summons Special
w.e.f. necessary facility to the years with Cognizable Case Court/
1-6-02 Authorised Officer for fine Magistrate
inspection of books or of first class
other documents as
required u/s 132(1)(iib)
3. 276 Fraudulently removal, Upto 2 Non- Bailable Summons Special
w.e.f concealment, transfer years with Cognizable Case Court/
1/4/1989 or delivery of property fine Magistrate
or any interest in the of first class
property with
intention to thwart tax
recovery u/s. 222
4. 276A Failure on the part of a 6 months Non- Bailable Summons Special
w.e.f liquidator or receiver to 2 years Cognizable Case Court/
1/4/1965 of a company to give Magistrate
notice of his of first class
appointment to the
A.O, or parting away of
!"#$%&'() properties
in contravention of
income-tax provision.
5. 276AB Failure to comply with 6 months Non- Bailable Summons Special
Effective till 30- the provision of to 2 years Cognizable Case Court/
6-2002 Section 269UC. 269UE and fine Magistrate
& 269UL relating to of first class
acquisition of
immovable property.
6. 276B Failure to pay to the credit of 3 months to 7 Non- Bailable Warrant Special
the Central Government the years with fine Cogniza Case Court/
tax deducted at source under ble Magistrate
chapter XVII or contravention Sec.279 of first class
of section 115-O A
7. 276BB Failure to pay the tax 3 months to 7 Cogniza Non-Bailable Warrant Special
collected under the years with fine ble Case Court/
provisions of Sec. 206C Magistrate
of first class
8. 276C(1) Wilful attempt in any manner Special
to evade any tax, penalty or Court/
interest imposable or under Magistrate
report his income under the of first class
Act
a) Where tax evaded a) 6 months to Non- a) Non- a) Warrant
exceeds Rs. 1,00,000/- 7 years with Cogniza Bailable Case
(Rs. 25 lakh w.e.f. 1-7- fine ble
2012) b) 3 months (sec a) Bailable a) Summo
a) In other cases to 3 yrs 279A) ns Case
with fine
(2 years
w.e.f. 1-7-
2012)
9. 276C(2) Wilful attempt in any manner 3 months to 3 Non- Bailable Summons Special
to evade payment of tax, years with fine Cogniza Case Court/
penalty or interest. (2 years w.e.f. ble Magistrate
1-7-2012) of first class
10. 276CC Wilful failure to file return of Special
income u/s 139(1), or in Non- Court/
response to notice u/s 142(1) Cogniza Magistrate
or 148 or 153A ble of first class
a) Where tax evaded 6 months to 7 a) Non- a) Warrant
exceeds Rs. 1,00,000/- years with fine Bailable Case
(Rs. 25 lakh w.e.f. 1-7-
2012)
a) In other cases 3 months to 3 a) Bailable a) Summo
Note: No prosecution if RI is years with fine ns Case
filed before the expiry of the .(2 years w.e.f.
asst. year or if the tax payable 1-7-2012)
on regular asst. as reduced by
TDS & advance tax does not
exceed Rs. 3,000/-
11. 276CCC Failure to furnish return of 3 months to 3 Non- Bailable Warrant Special
w.e.f income in search cases as years with fine Cogniza Case Court/
1-1- required section 158BC . ble Magistrate
1997 of first class
12. 276D Wilful failure to produce Upto 1 years Non- Bailable Summons Special
accounts and documents u/s and fine Cogniza Case Court/
142(1) or to get accounts ble Magistrate
audited u/s 142(2A) . of first class

13. 277 Making a false statement in Special

verification or delivering a Court/
false account or statement Magistrate
and which the concerned of first class
person knows or believes to
be false or does not believe 6 months to 7
to be true. years with fine Non-
a) Where tax sought to be 3 months to 3 Cogniza a) Non- a) Warrant
evaded exceeds Rs. years with fine ble Bailable Case
25,00,000/- . b) Summo
b) In other cases (2 years w.e.f. a) Bailable ns Case
1-7-2012)

14. 277A Falsification of books of 3 months to 3 Non- Bailable Summons Special

accounts or documents, etc. years with fine Cogniza Case Court/
(2 years w.e.f. ble Magistrate
1-7-2012) of first class
15. 278 Abetment or inducing Special
another person to make and 6 months to 7 Non- Court/
deliver an account or years with fine Cogniza Magistrate
statement or declaration 3 months to 3 ble of first class
relating to any taxable yrs with fine (2
income which is false and years w.e.f.
which he either knows or 1-7-2012)
believes to be false.
a) Where tax, penalty or a) Non- a) Warrant
interest sought to be Bailable Case
evaded exceeds Rs.
25,00,000/- a) Summo
b) In other cases a) Bailable ns Case
16. 278A Second and subsequent 6 months to 7 Special
offences u/s 276B, 276C(1), years with fine Court/
276CC, 277 or 278 Magistrate
of first class
17. 280(1) Disclosure of particulars by 6 months with Non Bailable Special
public servants in fine cogniza Court/
contravention of section ble Magistrate
138(2). of first class
( Prosecution to be instituted
with the previous approval of
central government)

Prosecution under IT Act

Shri Ajay Singh
Notes :
As per the provisions of section 279A, the offences punishable u/s 276B,
276C, 276CC, 277, or 278 are deemed to be non-cognizable offence.

If penalty imposed u/s 270A or 271(1)(iii) has been reduced or waived

u/s. 273A; no offence u/s 276C or 277[ sec. 279(1A)]

No person is punishable for any failure under section 276A, 276AB or 276B
if he proves that there was reasonable cause for such failure (vide section
278AA).

(a) Prosecution for offences under section 275A, section 275B, section 276,
section 276A, section 276B, section 276BB, section 276C, section 276CC,
section 276D, section 277, section 277Aand section 278 to be instituted
with previous sanction of Principal Director General/Principal Chief
Commissioner/Principal Commissioner/Director General/Chief
Commissioner/Commissioner, except where prosecution is at the instance
of the Commissioner (Appeals) or the appropriate authority (vide section
279).

(b) The offences under Chapter XXII can be compounded (either before or
after the institution of proceedings) by Principal Director General/Director
General or Principal Chief Commissioner/Chief Commissioner.