Chapter XXII — Offences And Prosecution

• Sec. 473 — Contravention of order made during search action
• Sec. 474 — Failure to comply with section 247(1)(ii)
• Sec. 475 — Removal, concealment, transfer or delivery of property to prevent tax recovery
• Sec. 476 — Failure to pay tax to credit of Central Government under Chapter XIX-B
• Sec. 477 — Failure to pay tax collected at source
• Sec. 478 — Wilful attempt to evade tax, etc
• Sec. 479 — Failure to furnish returns of income
• Sec. 480 — Failure to furnish return of income setting forth undisclosed income
• Sec. 481 — Failure to comply with a direction of special audit or valuation
• Sec. 482 — False statement in verification, etc
• Sec. 483 — Falsification of books of account or document, etc
• Sec. 484 — Abetment of false return, etc
• Sec. 485 — Punishment for second and subsequent offences
• Sec. 486 — Punishment not to be imposed in certain cases
• Sec. 487 — Offences by companies
• Sec. 488 — Offences by Hindu undivided family
• Sec. 489 — Presumption as to assets, books of account, etc., in certain cases
• Sec. 490 — Presumption as to culpable mental state
• Sec. 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
• Sec. 492 — Certain offences to be non-cognizable
• Sec. 493 — Proof of entries in records or documents
• Sec. 494 — Disclosure of particulars by public servants
• Sec. 495 — Special Courts
• Sec. 496 — Offences triable by Special Court
• Sec. 497 — Trial of offences as summons case
• Sec. 498 — Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court