EaseValueOverview to be written in review. This topic groups the Income-tax Act, 2025 sections dealing with offences & prosecution.
Sections in this topic
§474
Section 474 of the Income-tax Act, 2025 — Failure to Afford Inspection Facility During Search (Offence & Punishment)
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§475
Section 475 of the Income-tax Act, 2025 — Removal, Concealment or Transfer of Property to Prevent Tax Recovery (Offence)
Removal, concealment, transfer or delivery of property to prevent tax recovery
§476
Section 476 of the Income-tax Act, 2025 — Failure to Pay TDS/TCS to the Credit of the Central Government (Offence & Prosecution)
Section 476
§477
Section 477 of the Income-tax Act, 2025 — Prosecution for Failure to Pay Tax Collected at Source (TCS)
Failure to pay tax collected at source
§478
Section 478 of the Income-tax Act, 2025 — Wilful Attempt to Evade Tax, Penalty or Interest
Wilful attempt to evade tax, etc
§479
Section 479 of the Income-tax Act, 2025 — Prosecution for Failure to Furnish Returns of Income
Failure to furnish returns of income
§481
Section 481 of the Income-tax Act, 2025 — Failure to Comply with a Direction for Special Audit or Inventory Valuation
Failure to comply with a direction of special audit or valuation
§482
Section 482 of the Income-tax Act, 2025 — False Statement in Verification (Prosecution and Punishment)
False statement in verification, etc
§483
Section 483 of the Income-tax Act, 2025 — Falsification of Books of Account or Document (Punishment for Fake Entries)
Falsification of books of account or document, etc
§484
Section 484 of the Income-tax Act, 2025 — Abetment of False Return, Account, Statement or Declaration
Abetment of false return, etc
§485
Section 485 of the Income-tax Act, 2025 — Punishment for Second and Subsequent Offences
Section 485
§486
Section 486 of the Income-tax Act, 2025 — Punishment Not to Be Imposed in Certain Cases (Reasonable Cause Defence to Prosecution)
Punishment not to be imposed in certain cases
§487
Section 487 of the Income-tax Act, 2025 — Offences by Companies: Liability of Directors and Principal Officers
Offences by companies
§488
Section 488 of the Income-tax Act, 2025 — Offences by Hindu Undivided Family (Karta and Member Liability)
Section 488
§489
Section 489 of the Income-tax Act, 2025 — Presumption as to Assets, Books of Account, etc., in Prosecution Cases
Presumption as to assets, books of account, etc., in certain cases
§490
Section 490 of the Income-tax Act, 2025 — Presumption as to Culpable Mental State (Mens Rea in Tax Prosecutions)
Presumption as to culpable mental state
§491
Section 491 of the Income-tax Act, 2025 — Sanction for Prosecution by the Principal Commissioner or Commissioner
Commissioner or Principal Commissioner or Commissioner
§493
Section 493 of the Income-tax Act, 2025 — Proof of Entries in Records or Documents
Proof of entries in records or documents
§495
Section 495 of the Income-tax Act, 2025 — Special Courts for Trial of Income-tax Offences
Special Courts
§496
Section 496 of the Income-tax Act, 2025 — Offences Triable by Special Court
Offences triable by Special Court
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.
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