Section 278E of the Income Tax Act
Section 278E of the Income Tax Act: Presumption as to culpable mental state (1) In any prosecution for any offence...
Articles
Section 278D of the Income Tax Act
Section 278D of the Income Tax Act: Presumption as to assets, books of account, etc., in certain cases (1) Where...
Section 278C of the Income Tax Act
Section 278C of the Income Tax Act: Offences by Hindu undivided families (1) Where an offence under this Act has...
Section 278B of the Income Tax Act
Section 278B of the Income Tax Act: Offences by companies (1) Where an offence under this Act has been committed...
Section 278AB of the Income Tax Act
Section 278AB of the Income Tax Act: Power of Principal Commissioner or Commissioner to grant immunity from prosecution (1) A person...
Section 278AA of the Income Tax Act
Section 278AA of the Income Tax Act: Punishment not to be imposed in certain cases Notwithstanding anything contained in the...
Section 278A of the Income Tax Act
Section 278A of the Income Tax Act: Punishment for second and subsequent offences If any person convicted of an offence...
Section 278 of the Income Tax Act
Section 278 of the Income Tax Act: Abetment of false return etc. If a person abets or induces in any...
Section 277A of the Income Tax Act
Section 277A of the Income Tax Act: Falsification of books of account or document etc. If any person (hereafter in...
Section 277 of the Income Tax Act
Section 277 of the Income Tax Act: False statement in verification etc. If a person makes a statement in any...