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Income-tax Act Chapter XXII
The Income-tax Act, 2025

Chapter XXII Offences and Prosecution

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