Objectives & Agenda :
Chapter XXII of the Income-tax Act, 1961 discusses various Offences under the Income-tax Act and the applicable Prosecutions for such offences. These provisions act as a tool for enabling the Income-tax Officers to effectively enforce Income-tax laws, to deter tax avoidance and evasion and to punish wilful defaulters.
Sections Covered: 275A - 280D
OBJECTIVE
Liquidator is a person appointed by a Company or a Competent authority to manage the activities of winding up of the Company. Provisions pertaining to appointment of liquidator are stipulated under Chapter XX of Companies Act, 2013. The webinar covers the aspects of appointment of liquidator, types of liquidators, powers and duties of liquidator and judicial precedents.
Objectives & Agenda :
To understand the procedure involved in search and seizure carried out by the Income Tax Department. To know the powers conferred onto the authorised officers during the search and seizure. To gain knowledge about the rights and duties of the assessee in the event of search and seizure. To throw some light with regards to the dos and don'ts during the search and seizure.
Income tax appeals and Revision by abhishek muraliAbhishek Murali
Art of Preparation and Presentation of Income Tax Appeals by CA Abhishek Murali, Direct Tax Committee Chairman of Southern India of the ICAI. Presented with Hon'ble Pr.CCIT of Tamil Nadu and Puducherry, Mr.Sushil Khumar, IRS.
Comprehensive preparation and process of Appeals
Objectives & Agenda :
To know when an appeal can be made before a Commissioner, High Court and Supreme Court. To gain knowledge regarding the pre-requisites for filing an appeal. To understand the provisions relating to the fines, penalties and the time limit in an appeal. To gain insight regarding the procedure followed during an appeal.
OBJECTIVE
Liquidator is a person appointed by a Company or a Competent authority to manage the activities of winding up of the Company. Provisions pertaining to appointment of liquidator are stipulated under Chapter XX of Companies Act, 2013. The webinar covers the aspects of appointment of liquidator, types of liquidators, powers and duties of liquidator and judicial precedents.
Objectives & Agenda :
To understand the procedure involved in search and seizure carried out by the Income Tax Department. To know the powers conferred onto the authorised officers during the search and seizure. To gain knowledge about the rights and duties of the assessee in the event of search and seizure. To throw some light with regards to the dos and don'ts during the search and seizure.
Income tax appeals and Revision by abhishek muraliAbhishek Murali
Art of Preparation and Presentation of Income Tax Appeals by CA Abhishek Murali, Direct Tax Committee Chairman of Southern India of the ICAI. Presented with Hon'ble Pr.CCIT of Tamil Nadu and Puducherry, Mr.Sushil Khumar, IRS.
Comprehensive preparation and process of Appeals
Objectives & Agenda :
To know when an appeal can be made before a Commissioner, High Court and Supreme Court. To gain knowledge regarding the pre-requisites for filing an appeal. To understand the provisions relating to the fines, penalties and the time limit in an appeal. To gain insight regarding the procedure followed during an appeal.
The ppt consists of meaning of the doctrine with example. A detailed understanding of the principle has been included along with many case laws. The essentials have been mentioned which will validate the act of parties.
Code of civil procedure 1908 reference, review, revisionDr. Vikas Khakare
This explains what is reference, review and revision. when and where it can be made. It also explains difference between reference, review and revision.
The term estoppel is said to have been derived from the French term 'estoup' which means 'shut the mouth'.
The doctrine of estoppel is a rule of evidence contained in Section 115 of the Evidence Act.
Attestation under Transfer of Property Act, 1882.
Meaning, example, meaning under section 3 of transfer of property act, Essentials of a valid attestation, Attesting witness, registrar as attesting witness, mode of attestation, legal effect of attestation, party interested in the transaction.
OBJECTIVE
Customs duty is an indirect tax, which is a tax on the goods and not a tax on the person having or owning the goods. Goods imported at any particular custom station may either be cleared for home consumption or for warehousing. In this webinar we shall be learning about the provisions related to warehousing of goods under customs.
This explains what are parties to a suit, who can be joined as party to suit. It explains joinder, misjoinder, nonjoinder of parties. How parties may be added or struck out.
The ppt consists of meaning of the doctrine with example. A detailed understanding of the principle has been included along with many case laws. The essentials have been mentioned which will validate the act of parties.
Code of civil procedure 1908 reference, review, revisionDr. Vikas Khakare
This explains what is reference, review and revision. when and where it can be made. It also explains difference between reference, review and revision.
The term estoppel is said to have been derived from the French term 'estoup' which means 'shut the mouth'.
The doctrine of estoppel is a rule of evidence contained in Section 115 of the Evidence Act.
Attestation under Transfer of Property Act, 1882.
Meaning, example, meaning under section 3 of transfer of property act, Essentials of a valid attestation, Attesting witness, registrar as attesting witness, mode of attestation, legal effect of attestation, party interested in the transaction.
OBJECTIVE
Customs duty is an indirect tax, which is a tax on the goods and not a tax on the person having or owning the goods. Goods imported at any particular custom station may either be cleared for home consumption or for warehousing. In this webinar we shall be learning about the provisions related to warehousing of goods under customs.
This explains what are parties to a suit, who can be joined as party to suit. It explains joinder, misjoinder, nonjoinder of parties. How parties may be added or struck out.
OBJECTIVE
To check if the levy and collection of GST is in order, there also needs to be monitoring of offences committed by any person in contravention to provisions of this Act. The GST Law imposes penalties and prosecution for offences depending on the intention of the person committing the offence. In this Webinar we will be learning about the provisions of the GST Act regarding the major offences, penalty leviable, prosecutions for sepcified offenses and general disciplines relating to penalty.
The Prevention of Money Laundering Act, 2002 (PMLA) is an Act to prevent money-laundering and to provide for confiscation of property derived from, or involved in, money-laundering. In this webinar, we shall analyse and understand the various provisions of the Act covering the meaning of Money Laundering, the consequences and the procedures involved.
OBJECTIVE
Goods and Services Tax (GST) is an Indirect Tax levied in India introduced in July, 2017 which was one of the most important reforms in the Indian Economy. Timely refund mechanism is essential in tax administration, as it facilitates trade through the release of blocked funds for working capital, expansion and modernisation of existing business. In this webinar, we shall understand and analyse the provisions related to Refund under the GST law.
OBJECTIVE
The Direct Tax Vivad se Vishwas Bill, 2020 was introduced in the Parliament on 5th February, 2020 and subsequently amended. The webinar shall deal with the frequently asked questions relating to the scheme. It shall discuss the issues faced by the taxpayers in the dispute resolution scheme.
SCRAPPING OF RETRO TAX PROVISIONS : A REVIVAL OF OVERSEAS INTEREST IN INDIADVSResearchFoundatio
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- Scrapping of Restrospective effect of Taxation
- Indirect transfer of assets not taxable before 28th May 2012
- Vodafone case analysis
- Draft notification to implement the amendment
Key Takeaways: - Analysis of section 45(4), section 9B of the Income Tax Act...DVSResearchFoundatio
Key Takeaways:
- Analysis of section 45(4), section 9B of the Income Tax Act and Rule 8AA and Rule 8AB of Income Tax Rules
- Illustrations to understand the relevant impact
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Key Takeaways:
- Facts of the case
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- Conclusions
Key Takeaways:
- Facts of the case
- Issues and Orders of the case
- Contention of the parties
- Observations by Honourable Supreme Court
- Conclusions
FALLACIOUS DISREGARDING OF TRANSACTIONS THAT RESULT IN A TAX BENEFIT TO THE A...DVSResearchFoundatio
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- AO's contention
- Ruling of CIT(A) and issues for consideration of the ITAT
- Observations of ITAT
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- Way Forward
ALLOWABILITY OF OUTSTANDING INTEREST CONVERTED INTO DEBENTURES AS AN EXPENSE ...DVSResearchFoundatio
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- Facts and issues of the case
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- Ruling of lower jurisdiction authorities
- Rival submissions before the Honourable Supreme Court
- Observations and final rulings of Honourable Supreme Court
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Key Takeaways:
- Facts of the case
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Key Takeaways:
- Background and Overview of Legal Provision
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Key Takeaways:
- Background and Overview of Legal Provision
- Facts of the Case
- Contentions of the Assessee and Revenue
- Supreme Court’s Verdict
- Key Learnings and Way Forward
AUTOMATIC VACATION OF STAY GRANTED BY TRIBUNALDCIT v. PEPSI FOODS LTD. [2021]...DVSResearchFoundatio
Key Takeaways:
- Background and Overview of Legal Provision
- Facts of the Case
- Contentions of the Assessee and Revenue
- Supreme Court’s Verdict
- Key Learnings and Way Forward
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
VAT Registration Outlined In UAE: Benefits and Requirementsuae taxgpt
Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
https://viralsocialtrends.com/vat-registration-outlined-in-uae/
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
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Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
Editable Toolkit to help you reuse our content: 700 Powerpoint slides | 35 Excel sheets | 84 minutes of Video training
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.com
Attending a job Interview for B1 and B2 Englsih learnersErika906060
It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
Premium MEAN Stack Development Solutions for Modern BusinessesSynapseIndia
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
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Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
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Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
3. Legends used in the Presentation
AO Assessing Officer
AOP Association of Persons
AY Assessment Year
BOI Body of Individuals
DDT Dividend Distribution Tax
DGIT Director General of Income-tax
CCIT Chief Commissioner of Income-tax
CIT Commissioner of Income-tax
HUF Hindu Undivided Family
PCIT Principal Commissioner of Income-tax
TDS Tax Deducted at Source
TCS Tax Collected at Source
4. Presentation Schema
Introduction
Offences and
Prosecutions
Persons Liable
in Specified
Cases
Power of PCIT or
CIT to Grant
Immunity
Presumption as to Assets,
Books of Account
Presumption as to
Culpable Mental State
Prosecution to be at the
Instance of Specified
Authorities
Certain Offences
to be Non-
Cognizable
Proof of Entries in Records
or Documents of Income-
tax Authorities
Special Courts
Offences Triable
by Special Court
Trial of Offences as
Summons Case
Application of Code of
Criminal Procedure to
Proceedings before Special
Court
5. Introduction
Chapter XXII of the Income-tax Act, 1961 discusses various offences under the Income-tax Act and the
applicable Prosecutions for such offences
These provisions act as a tool for enabling the Income-tax Officers to effectively enforce Income-tax
laws, to deter tax avoidance and evasion and to punish wilful defaulters
Income-tax Authorities can impose penalties for the offences of assessees
However, Prosecution proceedings or imposition of penalty of any offence can only be made by a
Special Court which is a Magistrate of a Court designated for that purpose
Penalty may be imposed and additionally, prosecution may be launched together against an assessee for
the same offence
6. Offences and Prosecutions
Section Offence Prosecution
275A
Contravention of Order during Search and Seizure
[Order not to tamper with any asset, books etc.
without permission of Authorised officer]
Rigorous Imprisonment
upto 2 years
Liable to Fine
[No limit specified]
275B
Failure to afford the Authorized officer the necessary
facility to inspect the books of account or other
documents during Search and Seizure
Rigorous Imprisonment
upto 2 years
Liable to Fine
[No limit specified]
276
Removal, concealment, transfer or delivery of
property to prevent from being taken in execution of
certificate under Recovery Proceedings
Rigorous Imprisonment
upto 2 years
Liable to Fine
[No limit specified]
276A
Failure by Liquidator of Company:
• To intimate the AO within 30 days of appointment
• To set aside amount notified by AO
• By parting with any assets without setting aside
Rigorous Imprisonment
upto 2 years
Minimum of 6 months
-
(Rigorous imprisonment means imprisonment along with hard and unproductive labour work)
7. Offences and Prosecutions
Section Offence Prosecution
276AB
• Failure to enter into written agreement of transfer
of Immovable property or to furnish statement as
per Sec 269UC
• Failure to surrender or deliver possession of the
property to appropriate authority under Sec 269UE
• Failure to comply with restrictions of registration of
transfer of immovable property under Sec 269UL
Rigorous Imprisonment
upto 2 years
Minimum of 6 months
Liable to Fine
[No limit specified]
276B
Failure to pay taxes deducted at source, DDT or taxes
when lottery winnings are received in kind to the
Central Government
Rigorous Imprisonment
of 3 months to 7 years
Liable to Fine
[No limit specified]
276BB Failure to pay taxes collected at source
Rigorous Imprisonment
of 3 months to 7 years
Liable to Fine
[No limit specified]
8. Offences and Prosecutions
Section Offence Prosecution
276C(1)
Wilful attempt to evade tax,
penalty or interest chargeable
or imposable or under reports
his income
Amount sought to be
evaded or tax on
underreported income
exceeds Rs 25 lakh
Rigorous
Imprisonment
6 months to 7 years Liable to Fine
[No limit specified]
Other cases
Rigorous
imprisonment – 3
months to 2 years
276C(2)
Wilful attempt to evade payment
of tax, penalty or interest
Rigorous Imprisonment 3 months to 2 years
Liable to Fine
[No limit specified]
276CC
Wilful failure to furnish return of
income
• on due date or
• pursuant to enquiry notice or
• under income escaping
assessment
• or under Search and seizure
Tax would have been
evaded exceeds Rs 25
lakh
Rigorous
Imprisonment
6 months to 7 years
Liable to Fine
[No limit specified]Other cases Imprisonment of 3
months to 2 years
No prosecution if return is filed before end of AY or the tax payable by the assessee (not being a company) after
adjusting advance tax, self-assessment tax paid before end of AY, TDS or TCS does not exceed Rs 10,000
9. Offences and Prosecutions
Section Offence Prosecution
276CCC
Failure to furnish return of income
pursuant to order for Block
Assessment
Rigorous Imprisonment 3 months to 3
years
Liable to Fine
[No limit specified]
276D
Failure to produce accounts and
documents pursuant to Inquiry Notice
before assessment or for audit during
assessment
Rigorous Imprisonment upto 1 year
Liable to Fine
[No limit specified]
277
Intentional false statements in
verification under the Act or any rule
Tax would
have been
evaded
exceeds Rs
25 lakh
Rigorous Imprisonment
6 months to 7 years
Liable to Fine
[No limit specified]
Other cases Imprisonment of 3
months to 2 years
277A
Falsification of books of account or
document to evade tax, interest or
penalty
Rigorous Imprisonment 3 months to 2
years
Liable to Fine
[No limit specified]
10. Offences and Prosecutions
Section Offence Prosecution
278
Abetting or inducing to file
false returns or to evade tax
Tax would have
been evaded
exceeds Rs 25 lakh
Rigorous Imprisonment
6 months to 7 years
Liable to Fine
[No limit specified]
Other cases Imprisonment of 3
months to 2 years
278A
Second and subsequent
offences under 276B, 276C,
276CC, 277, 278
Rigorous Imprisonment of 6 months to 7 years
for every such offence
Liable to Fine
[No limit specified]
280
Wrongful disclosure of
assessee’s information by a
public servant
Imprisonment upto 6 months
Liable to Fine
[No limit specified]
Prior permission of Central Government is to be obtained
Sec 278AA – In case of Sec 276A(Failure of Liquidator), 276AB(Transfer of immovable property) and 276B(failure
to pay TDS, DDT etc.) Punishment not to be imposed if proven there was a reasonable cause for such failure
11. Persons Liable in Specified Cases
Sec Assessee Person liable for Prosecution
278B
Company • Every person in charge of affairs; Director, Manager, Secretary and every officer
(with whose consent or connivance or due to whose neglect the offence was
committed)
• Company shall be liable for fine and the person punishable with Imprisonment
Firm Partner
AOP/BOI Members controlling the affairs
278C HUF • Karta
• A member with whose consent or connivance or due to whose neglect the offence
was committed
Shall not be punishable if proven that offence was committed without their
knowledge or such person carried out proper due diligence to prevent such offence
12. Power of PCIT or CIT to Grant Immunity – Sec 278AB
Eligibility
PCIT or CIT may grant immunity from Prosecution on Application made by Assessee
Assessee has made application for settlement of case (under 245HC) and the
proceedings have abated before the Settlement Commission (under 245HA)
Time Limit
Application can be made before Initiation of prosecution after abatement or
for any proceedings initiated during pendency of settlement proceedings
Conditions
• After abatement, has cooperated with the authorities
• Has made full and true disclosure of his income and its sources
Withdrawal
• Fails to comply with condition on which immunity was granted
• After abatement, has concealed income or falsified evidence
Consequence
of Withdrawal
• Prosecution for the case for which immunity was granted
• And shall be tried for other offences during the proceedings
13. Presumption as to Assets, Books of Account – Sec 278D
and also that the contents of such books of account and other documents are true
It would be presumed that such books of account or other documents and assets belong to
the person in whose control or possession they were found
Such assets or books of account or other documents are tendered by the prosecution in
evidence against such person and/or against any person who is convicted of abetting
Any money, bullion, jewellery or other valuable articles or things or any books of account
or other documents had been found in the possession or control of any person and
Where, during the course of any search made under Sec 132,
Such Presumption would be made for assets or books of account are obtained by way of Requisition(Sec 132A) as well
It shall be on the assessee to rebut such presumption with appropriate and reliable evidence
14. Presumption as to Culpable Mental State – Sec 278E
In any prosecution for any offence which requires a culpable mental
state on the part of the accused,
the court shall presume the existence of such mental state
Culpable Mental State refers to the state of mind of an individual while committing a crime
Culpable mental state includes intention, motive or knowledge of a fact or belief in, or reason to believe, a fact
A fact is said to be proved only when the court believes it to exist beyond reasonable
doubt and not merely when its existence is established by a preponderance of probability
It shall be a defence for the accused to prove the fact that he had no such
mental state with respect to the act charged as an offence in that prosecution
15. Prosecution to be at the Instance of Specified Authorities
– Sec 279
A person shall not be proceeded against for an offence except with the previous sanction
of PCIT, CIT or CIT(A) or the Appropriate Authority
Principal CCIT or CCIT or Principal DGIT or DGIT may issue instructions to the above-
mentioned authorities to initiate prosecution proceedings
Any offence before or after initiation of proceedings can be compounded
Revised guidelines for compounding of offences issued by the CBDT came into effect on 17 June 2019
During Prosecution, evidence produced by the assessee before the authorities cannot be disregarded merely
on the basis that it was produced for Waiving of penalty or for compounding
has been reduced or waived by an order of PCIT or CCIT under Sec 273A
the penalty imposed or imposable on him for under-reporting or mis-reporting or failure to furnish
returns/ comply with notices (270A or 271)
A person shall not be proceeded against for an offence under Sec 276 (Wilful attempt to evade tax)
or Sec 277 (False statement in verification) in relation to the assessment for an AY in respect of which
16. Certain Offences to be Non-Cognizable – Sec 279A
• 276B – Failure to pay TDS, DDT
• 276C – Wilful attempt to evade tax
• 276CC – Failure to furnish return of Income
• 277 – False statement in verification
• 278 – Abetment of false return
Cognizable offence means an offence for which arrest can be made without a warrant
Offences punishable under Sec:
shall be deemed to be non-cognizable offences
17. Proof of Entries in Records or Documents of Income-tax
Authorities – Sec 279B
Entries in the records or other documents in the custody of an income-tax
authority shall be admitted as evidence in any prosecution proceedings
Such entries may be proved by
• Production of such records or other documents
• Or by producing a copy of the records certified by the authority with custody of the original
18. Special Courts – Sec 280A
designate one or more courts of Magistrate of the first class as Special Court
for trial of offences punishable under Chapter XXII, by notification,
The Central Government, in consultation with the Chief Justice of the High Court, may,
A Special Court, while trying an offence punishable under the Act, shall also try any other
offence with which the accused may be charged, under the Code of Criminal Procedure, 1973
19. Offences Triable by Special Court – Sec 280B
The Offences under Chapter XXII of Income-tax Act shall only be triable by a Special Court notwithstanding
anything contained in Code of Criminal Procedure, 1973
However, a court competent to try offences under Sec 292 (Cognizance of offences) which has been designated
as a Special Court, shall continue to try the offences before it or offences arising after such designation
Further, a court competent to try offences under Sec 292, which has not been designated as a Special Court,
may continue to try such offence pending before it till its disposal
A Special Court may take cognizance of the offence for which the accused is committed for trial, upon a
complaint made by an authority authorized in this behalf
20. Trial of Offences as Summons Case – Sec 280C
The Special Court shall, notwithstanding anything contained in the Code of Criminal
Procedure, 1973, try an offence under Chapter XXII punishable with imprisonment not
exceeding two years or with fine or with both, as a summons case
When an offence is so tried as a summons case, the provisions of the Code of Criminal
Procedure, 1973, as applicable in the case of trial of summons case, would be applicable
Summons case has been defined, in a negative sense
• Under Section 2(w) of the Code of Criminal Procedure as “a case relating to an
offence not being a warrant case”
• Whereas, a “warrant case” means a case relating to an offence punishable with
death, imprisonment for life or imprisonment for a term exceeding two years.
21. Application of Code of Criminal Procedure to Proceedings
before Special Court – Sec 280D
The provisions of the Code of Criminal Procedure, 1973, including the provisions regarding bails and bonds,
would apply to proceedings before a Special Court, unless otherwise provided under the Income-tax Act, 1961
The person conducting the prosecution before the Special Court shall be deemed to be a Public Prosecutor
The Central Government may also appoint a Special Public Prosecutor for any case or class or group of cases
A person shall be qualified for appointment as a Public Prosecutor or a Special Public Prosecutor only if he has
been in practice as an advocate for at least seven years, requiring special knowledge of law
Every person appointed as Public Prosecutor or Special Public Prosecutor shall be deemed to be a Public
Prosecutor within the meaning of section 2(u) of the Code of Criminal Procedure, 1973. The provisions of the
Code of Criminal Procedure, 1973, would have effect accordingly