Section 276 Income-tax Act, 1961

 


Section 276 Income-tax Act, 1961: 


Removal, concealment, transfer or delivery of property to thwart tax recovery.

1Whoever fraudulently removes, conceals, transfers or delivers to any person, any property or any interest therein, intending thereby to prevent that property or interest therein from being taken in execution of a certificate under the provisions of the Second Schedule shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.



Supreme Court of India Important Judgments And Leading Case Law Related to Section 275A Income-tax Act, 1961:  Not Yet Available


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