This document outlines income tax offences and provisions for penalties and prosecution in India. It lists various offences related to defaulting on tax payments, failing to comply with notices, concealment of income, failure to maintain proper books and records, and failure to deduct taxes. It provides the corresponding section of the Indian Income Tax Act for each offence. The document also discusses provisions related to prosecution for contravention of orders, failure to provide access to books and records during inspections, failure to pay taxes deducted, willful tax evasion, failure to provide accounts and documents, making false statements, falsifying records to evade tax, abetting false returns, and repeat offenses.

1. Penalty & Prosecution
Shankar Bose
Inspector of Income-tax
MSTU, Puri

2. Offence Provision
Default in making payment of tax Section 201 (1) read with Sec. 221
Failure to pay advance tax Section 273 (1)
Failure to comply with notices u/s 142(1) or
143(2)
Section 271 (1)(b)
Concealment of particulars of income or
furnishing inaccurate particulars of income.
Section 271 (1)(c)
Failure to maintain books of accounts and
documents required u/s 44AA
Section 271A
Failure to get accounts audited Section 271B
Failure to deduct tax at source. Section 271C
Accepting loan / deposit or repayment of deposit
of Rs. 20,000/- or more other than by way of a/c
payee cheque or draft
Section 271D
Repayment of loan / contravention of section
269T
Section 271E

3. Offence Provision
Failure to file Return u/s 139(1) Section 271F
Refusal to sign any statement made during IT
Proceedings
Section 272 A (1) (b)
Non compliance of summons u/s 131 (1) Section 272A(1)
Failure to comply with provisions of section 139A Section 272 A (1) (d)
Failure to furnish information in due time sought
u/s 133
Section 272 A (2) (c)
Failure to furnish TDS Certificate Section 272 A (2) (g)

4. Prosecution

5. Offence 277 Provision
Contravention of Order made u/s 132 (3) Section 275A
Failure to afford the AO the facility to inspect books etc. as
required u/s 132 (1)(iib)
Section 275B
Failure to pay to central govt. tax deducted Section 276 B
Wilful attempt to evade payment of tax, penalty or interest Section 276 (C)(2)
Wilful failure to produce accounts and documents u/s 142 (1) /
142 (2A)
Section 276 D
False statements in verification Section 277
Falsification of books, documents to induce / abet evasion of
tax
Section 277A
Abetment of false return Section 278
2nd and subsequent offences Section 278A

6. Thanks