Income-tax Act, 2025 · CHAPTER XXII — OFFENCES AND PROSECUTION

Section 475Removal, concealment, transfer or delivery of property to prevent tax recovery

Income-tax Act, 2025 (30 of 2025)

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 fine.

This section refers to

§ 413 Certificate by Tax Recovery Officer and validity thereof

Referenced by

§ 491(1)

Rule 225 Procedure for recovery of tax for the purposes of sections 413 and 475