Section 475 Removal, concealment, transfer or delivery of property to prevent tax recovery
- Chapter
- XXII · Offences and Prosecution
- Amendments
- 1
Whoever, fraudulently removes, conceals, transfers or delivers to any person, any property or any interest therein, with the intent to prevent such property or interest therein from being taken in execution of a certificate drawn under section 413, shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fineSubstituted by Finance Act, 2026, s. 110, dated 30th March, 2026, with effect from 1 April 2026. Earlier read: "rigorous imprisonment for a term which may extend to two years and shall also be liable to fine"simple imprisonment for a term up to two years and with fine.