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Home Acts & Rules Bill Bills DIRECT TAXES CODE, 2010 Chapter XV = PROSECUTION Chapters List This

PROSECUTION - DIRECT TAXES CODE, 2010

Chapter: XV
PROSECUTION
Clause 235	:	Chapter not in derogation of any other law.
Clause 236	:	Contravention of any restraint order
Clause 237	:	Failure to comply with the provisions of clause (d) of sub-section (2) of section 135.
Clause 238	:	Removal, concealment, transfer or delivery of property to thwart tax recovery.
Clause 239	:	Failure to comply with the provisions of sub-sections (1) and (3) of section 223.
Clause 240	:	Failure to pay tax deducted or collected at source or to pay dividend or income distribution tax.
Clause 241	:	Wilful attempt to evade tax.
Clause 242	:	Failure to furnish returns of tax bases.
Clause 243	:	Failure to furnish statements, reports etc.
Clause 244	:	Failure to comply with direction under this Code.
Clause 245	:	False statement in verification.
Clause 246	:	Falsification of books of account or documents.
Clause 247	:	Abetment of false return.
Clause 248	:	Offences by companies, etc.
Clause 249	:	Proof of entries in records or documents.
Clause 250	:	Presumption as to assets, and books of account, in certain cases.
Clause 251	:	Presumption as to culpable mental state.
Clause 252	:	Prosecution to be at instance of Chief Commissioner or Commissioner.
Clause 253	:	Punishment for second and subsequent offences.
Clause 254	:	Offences to be non-cognizable
Clause 255	:	Disclosure of information by public servants.

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