Chapter XXII: Offences And Prosecution

Chapter XXII : Offences And Prosecution

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XXII" is related to "Offences And Prosecution".

1. "Chapter XXII" as per act

List of new section codes and a short description of each section.

Section	Description of Section	Section Details
1	Contravention of order made under section 247.	Section-473
2	Failure to comply with section 247(1)(ii).	Section-474
3	Removal, concealment, transfer or delivery of property to prevent tax recovery.	Section-475
4	Failure to pay tax to credit of Central Government under Chapter XIX-B.	Section-476
5	Failure to pay tax collected at source.	Section-477
6	Wilful attempt to evade tax, etc.	Section-478
7	Failure to furnish returns of income.	Section-479
8	Failure to furnish return of income in search cases.	Section-480
9	Failure to produce accounts and documents.	Section-481
10	False statement in verification, etc.	Section-482
11	Falsification of books of account or document, etc.	Section-483
12	Abetment of false return, etc.	Section-484
13	Punishment for second and subsequent offences.	Section-485
14	Punishment not to be imposed in certain cases.	Section-486
15	Offences by companies.	Section-487
16	Offences by Hindu undivided family.	Section-488
17	Presumption as to assets, books of account, etc., in certain cases.	Section-489
18	Presumption as to culpable mental state.	Section-490
19	Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.	Section-491
20	Certain offences to be non-cognizable.	Section-492
21	Proof of entries in records or documents.	Section-493
22	Disclosure of particulars by public servants.	Section-494
23	Special Courts.	Section-495
24	Offences triable by Special Court.	Section-496
25	Trial of offences as summons case.	Section-497
26	Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court.	Section-498