Tax Book 2023

Offences and Prosecutions Chapter- 24

Section

Topic covered

(For CA Mod F & ICMAP students)

114, 115, 116 &

165

Penalty for Failure to Income tax return, statements and wealth reconciliation

174 Penalty for Failure to Issue cash memo, invoice or receipt

181

Penalty for Failure to Apply for Registration and Failure to Notify a Change of

Material Nature

182 Offences and penalties for various defaults

182A Return not filed within due date

137 Failure to Deposit the amount of tax or any part thereof

174 Failure to Maintain Records

176 Failure to furnish information

177 Failure to non-compliance with the provisions of total audit

209 & 210 Penalty for Obstruction in Performance of Duties

183 Exemptions from penalty and default surcharge

191 Prosecution for non-compliance with certain Statutory Obligations

192 Prosecution for false statement in verification

192A Prosecution for concealment of income

192B Prosecution for concealment of an offshore asset

193 Prosecution for failure to maintain records

194 Prosecution for improper use of National Tax Number Card

195 Prosecution for making false or misleading statements

195A Prosecution for non-compliance with notice under section 116A

195B Prosecution for enabling offshore tax evasion

196 Prosecution for obstructing an income tax authority

197 Prosecution for disposal of property to prevent attachment

198 Prosecution for unauthorized disclosure of information by a public servant

199 Prosecution for abetment

200 Offences by companies and association of persons

201 Institutions of prosecution proceedings without prejudice to other action

202 Power to compound offences

203 Trial by Special Judge

203A Appeal against the order of a Special Judge

204 Power to tender immunity from prosecution

24 Offences and prosecutions

Chapter