“OFFENCES AND PROSECUTIONS"

1. DIRECT TAX
LAW & PRACTICES..
“OFFENCES AND PROSECUTIONS”
VAIRAKUMAR R
2nd M.Com. Aided
Marian College Kuttikkanam
Mob: +91 9995265686

2. Offence & Prosecutions..
 Contravention of order made u/s 132(3) [Sec.275A]
 Failure to comply with the provisions of Sc. 132(1)(ii b) [Sec. 275B]
 Removal, concealment, etc. of thwart tax recovery (Sec. 276A)
 Failure to comply with the provision of section 178 (Sec. 276A)
 Failure to comply wit the provision of Sec. 269U (Sec. 276B)
 Failure to pay tax deducted at source (Sec. 276a)
 Failure to pay the tax collected at source (Sec. 276BB)
 Wilful attempt to evade tax, etc. (Sec. 276C)
 Failure to furnish return of income (Sec. 276CC)
 Failure to furnish return of income in search cases (Sec. 276CCC)

3.  Failure to produce account and documents (Sec. 276D)
 False statement in verification (Sec. 277)
 Falsification of book of account or documents etc. (Sec. 277 A)
 Abetment of false return, etc. (Sec. 278)
 Punishment for second and subsequent offence (Sec. 278A)
 Offence by companies (Sec. 278B)
 Offence by HUF (Sec. 278C)
 Disclosure of particulars by public servants (Sec. 280)

4. THANK YOU ALL…!!!!