Introduction -

In the Income Tax Act, 1961 not to pay tax upto certain limit, is our right and exceed the limit to pay the tax is our duty. Failure to pay the tax and file the tax return in time obviously punishable under the Income Tax Act.
In violating the rules the assessee will not be free from such avoidance of payment of tax and the procedure which is compulsory to the assessee. When we are enjoying the rights awarded by the law, we have to perform the duties also.
When the law introduced the rules for the assessee, he should follow such rules.
The different offences and prosecutions in tabular form to understand the offences and prosecutions at a glance.

Question : Short note on "Offences under the Act".
  • Offences and Punishments on Prosecution :

Section

Nature Of Offence

Minimum Punishment

Maximum Punishment

275A

Remove part of books of account, document, money, bullion, jewellery or other valuable articles of things in contravention of order u/s 132(1) second provision or u/s 132(3)

 -

R.I. for 2 years and fine

275B

Failure to provide facility to inspect books of account etc.

 -

R.I. for 2 years and fine

276

Removal, concealment, transfer delivery of property be thwart tax recovery

 -

R.I. for 2 years and fine

276A

Liquidator of a company fails to inform about his appointment or fails to retain the required amount for tax etc. under section 178(1)(3)

R.I. for 6 months

R.I. for 2 years and fine

276AB

Transfer immovable property or fails to vest property in Central Government or register the transfer of immovable property in contravention of provisions of section 269UC, 269UE and 269UL

R.I. for 6 months

R.I. for 2 years and fine

276B

Failure to pay tax deducted at source or to pay the tax

R.I. for 3 months

R.I. for 7 years and fine

276BB

Failure to pay tax collected at source under section 206C

R.I. for 3 months

R.I. for 7 years and fine

276C(1)

Willful evasion of tax, penalty or interest :

i) Where the amount sought to be evaded exceeds Rs.1,00,000/-

ii) If the amount does not exceed Rs.1,00,000/-

R.I. for 6 months

R.I. for 7 years and fine

276C(2)

Willful failure the payment of tax, penalty or interest

R.I. for 3 months

R.I. for 3 years and fine

276CC

Willful failure to furnish return u/s 139(1) or 142(1) or 148:

i) Where the tax evaded exceeds Rs.1,00,000/-

ii) If tha amount exceed Rs.1,00,000/-

R.I. for 6 months

R.I. for 7 years and fine


R.I. for 3 years and fine

276CCC

Willful failure to furnish return of income in search case

R.I. for 3 months

R.I. for 3 years and fine

276D

Willful failure to produce books of account, document etc. or failure to get the account audited

 Nil

R.I. for 1 years and / or fine between Rs.4/- and Rs.10/- per day of default

277

Willfully making a false statement in verification :

i) Where the tax evaded exceeds Rs.1,00,000/-

ii) If the amount does not exceed Rs.1,00,000/-

R.I. for 6 months

R.I. for 7 years and fine

277A

Falsification of books of account or documents

R.I. for 3 months

R.I. for 3 years and fine

278

Including a person to make false statement or declaration :

i) Where the tax evaded exceeds Rs.1,00,000/-

ii) Where the amount does not exceed Rs.1,00,000/-

R.I. for 6 months

R.I. for 3 years and fine

278A

Second of subsequent offence under section 276B, 276C, 276CC, 277 and 278

R.I. for 6 months

R.I. for 7 years and fine

278B

Offences by companies or firms liability will be of the Managing Director, managing partner or any such officer who willfully committed the offence for the company or the firm

Same as the company or firm

Same as the company or firm

278C

Offence by H.U.F. liability will be of kurta and/or members of the family if they commit the offence willfully

Same as H.U.F. assessee

Same as H.U.F. assessee

280(1)

Disclosure of particulars by public servant in contravention of section 138(2)

 -

6 months and fine