{"id":4858,"date":"2018-01-27T14:43:12","date_gmt":"2018-01-27T09:13:12","guid":{"rendered":"http:\/\/www.itatonline.org\/articles_new\/?p=4858"},"modified":"2018-02-16T14:08:51","modified_gmt":"2018-02-16T08:38:51","slug":"guide-to-offenses-and-prosecutions-under-the-income-tax-act-1961-with-video","status":"publish","type":"post","link":"https:\/\/itatonline.org\/articles_new\/guide-to-offenses-and-prosecutions-under-the-income-tax-act-1961-with-video\/","title":{"rendered":"Guide To Offenses And Prosecutions Under The Income-tax Act, 1961 (With Video)"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.itatonline.org\/articles_new\/wp-content\/uploads\/Shivaram.jpg\" alt=\"\" width=\"86\" height=\"100\" class=\"alignleft size-full wp-image-4139\" \/><\/p>\n<p><strong>Dr. K. Shivaram, Sr. Advocate, has conducted a comprehensive analysis of the law and procedure relating to offenses and prosecution under the Income-tax Act, 1961. He has made reference to all important case laws and circulars issued by the CBDT on the subject and explained the entire law in a succinct manner<\/strong> <\/p>\n<h2>1. Introduction<\/h2>\n<p>Under the Income-tax  Act, 1961 there are various provisions for compliance with taxing provisions  and the collection of taxes. The Income-tax Act seeks to enforce tax compliance  in a three fold manner; namely :-<\/p>\n<p>1. Imposition of interests.<\/p>\n<p>2. Imposition of penalties and, <\/p>\n<p>3. Prosecutions <\/p>\n<p>The genesis for the need  of stringent imposition of prosecutions find its roots in the Wanchoo Committee  Report. The said Committee in their final report recommended as under:- <\/p>\n<p><!--more--><\/p>\n<p><em>&ldquo;<strong>Need for vigorous prosecution policy<\/strong>: <\/p>\n<p>283. In the fight against tax  evasion, monetary penalties are not enough. Many a calculating tax dodger finds  it a profitable proposition to carry on evading taxes over the years, if the  only risk to which he is exposed is a monetary penalty in the year in which he  happens to be caught. The public in general also tends to lose faith and  confidence in tax administration once it knows that even when a tax evader is  caught, the administration lets him get away lightly after paying only a  monetary penalty- when money is no longer a major consideration with him if it  serves his business interests&hellip;.&rdquo;<\/em><\/p>\n<p><iframe loading=\"lazy\" width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/vfEKHaUv9ZU\" frameborder=\"0\" allow=\"autoplay; encrypted-media\" allowfullscreen><\/iframe><\/p>\n<p>The <a href=\"https:\/\/lawcommissionofindia.nic.in\/1-50\/Report47.pdf\" target=\"_blank\">law Commission in its 47th report dt. 28-2-1972<\/a> also, after elaborate discussion on the subject recommended the  changes to be made in the Income-tax Act, 1961 for incorporating provisions  relating to offences and prosecutions.  <\/p>\n<p>The Comptroller &amp; Auditor General of India in the <a href=\"https:\/\/saiindia.gov.in\/sites\/default\/files\/audit_report_files\/Union_Performance_Revenue_Dept_Direct_Tax_penalty_prosecution_28_2013.pdf\" target=\"_blank\">report No 28 of  2013 for the year ended March, 2012<\/a> which was presented to the Parliament has  carried out a comprehensive audit of all the aspects of the law relating to  prosecution and procedure of the said Act, which can act as an eye opener for  the tax administration. A few instances stated in the report are as follows:-  (a) CBDT did not utilise the prosecution mechanism for ensuring compliance u\/s.  276CC of the Act, (b) there were inadequate measure to monitoring the cases,  (c) compounding of offences was not used as an alternative mechanism  effectively to reduce litigation and realise the due revenue (d) prosecution  mechanism was not working effectively and efficiently, (e) Central economic  intelligence bureau established for gathering, collation and dissemination of  information among the tax gathering agencies like CBDT, CBEC etc. had not worked  in the manner as intended to arrest tax evasion by prosecution etc.; (f)  Pending of cases as on March, 2012 was 2,603 cases of which 1,530 are more than  15 years old etc.\n <\/p>\n<p>A general take away from  the various studies can be that even though assessees in general may not be  worried by levy of interest or penalties which they can afford to pay, the idea  of undergoing imprisonment if convicted of offences can be a strong deterrent  from brazen tax evasion and non-compliance. Recently it has been observed that  a slew of show cause notices for launching of prosecution have been issued to a  large number of assessees, therefore it has became very important to be aware  of the laws relating to prosecutions under direct taxes which may help tax  consultants in guiding the assessees not only (a) to file an appropriate  replies, (b) to make an application for waiver of penalties, (c) approach for  Settlement Commission, (d) Compounding of Offences, (e) proceedings before the  Magistrate Court or (f) approach the Central Govt. for immunity but also to  effectively attempt to quash wrongful prosecutions that may have been  initiated. In this article an attempt has been made to give an overview of the  provisions relating to offences and Prosecutions under the Income-tax Act and  also an attempt has been made to compile an exhaustive check-list for filing  appropriate replies in response to a show cause notice.<\/p>\n<h2>2. Offences and prosecutions under Income-tax Act, 1961<\/h2>\n<p>The sections dealing  with offences and prosecution proceedings are included in Chapter XXII of the  Income-tax Act, 1961 i.e. S. 275A to S. 280D of the Act (hereinafter referred  as &ldquo; said Act&rdquo;). However, the provisions contained in said Chapter XXII of the  Act do not <em>inter se<\/em> deal with the procedures regulating the prosecution  itself, which is governed by the provisions of the Criminal Procedure Code,  1973. The provisions of the said Code are to be followed relating to all  offences under the Income-tax Act, unless the contrary is specially provided  for by the Act. An appropriate example would be S. 292A of the Act that  prescribes that S. 360 of the Code of Criminal Procedure, 1973 (Order to  release on probation of good conduct or after admonition) and the Probation of  Offenders Act, 1958, would not apply to a person convicted of an offence under  the Income&ndash;tax Act, unless the accused is under eighteen of age. The Finance  Act, 2012, w.e.f. 1-7-2012 has inserted S. 280A to 280D, wherein the Central  Government has been given the power to constitute Special Courts in  consultation with the Chief Justices of the respective jurisdictional High  Courts. Normally, the Magistrate Court in whose territorial jurisdiction an offence is  committed tries the offence. For direct tax cases, the offence is said to  committed at the place where a false return of income is submitted, even though  it is completely possible that the return has be prepared elsewhere or that  accounts have been fabricated at some other place. <\/p>\n<p>In <em>J. K. Synthetics Ltd.  v. ITO (1987) 168 ITR 467 (<\/em><em>Delhi<\/em><em>) (HC), <\/em>the Court held that the offence u\/s. 277 of the Act can be tried only at  the place wherefalse statement is delivered (SLP was rejected (1988) 173 ITR 98  (st). also refer<em> Babita Lila v. UOI (2016) 387 ITR 305 (SC).<\/em> A First  Class Magistrate or a Metropolitan Magistrate, should try the prosecution case  under the direct taxes. If a Special Economic Offences Court with specified  jurisdiction is notified, the complaint is to be filed before the respective  court. For ready reference an easy to understand summary of prosecutions  provisions under Income&ndash;tax Act has been reproduced in a chart as per annexure  &ldquo;A&rdquo;.<\/p>\n<h2>3. S. 278E : Presumption as to culpable mental state<\/h2>\n<p>The concept of <em>mens  rea<\/em> is integral to criminal jurisprudence. An offence cannot be committed  unintentionally. Generally a guilty mind is a <em>sine qua non<\/em> for an  offence to be committed. The rule in general criminal jurisprudence established  over the years has evolved into the concept of &lsquo;Innocent until proven guilty&rsquo;  which effectively places the burden of proving the guilt of the accused beyond  reasonable doubt squarely on the prosecution. However, The Taxation Laws  (Amendment and Miscellaneous Provisions) Act, 1986, inserted S. 278E with  effect from 10th September, 1986 has carved out an exception to this rule. The said  Section places the burden of proving the absence of <em>mens rea<\/em> upon the  accused and also provides that such absence needs to be proved not only to the  basic threshold of &lsquo;preponderance of probability&rsquo; but &lsquo;beyond reasonable  doubt&rsquo;. The scope and effect of this provision has been explained by the Board in <a href=\"https:\/\/incometaxindia.gov.in\/Communications\/Circular\/Others\/910110000000000875\/dtc476r6.htm\" target=\"_blank\">Circular No. 469 dt. 23-9-1986 (1986) 162 ITR 21(St) (39).<\/a>\n<\/p>\n<p>Section 278E of the Act,  which is analogous to S. 138A of the Customs, Act, 1962, S.92C of the Central  Excise and Salt Act, 1944, S.98B of the Gold (Control) Act, 1968 and S.59 of  the Foreign Exchange Regulation Act, 1973. Similar provision was introduced  under Wealth-tax Act, 1957, i.e. S. 35-0 and Gift&ndash;tax Act, S.35D.  Constitutional validity of the said provision was upheld in <em>Selvi J.  Jayalalitha v. UOI and Ors. (2007) 288 ITR 225 (Mad) (HC), Selvi J.  Jayalalithav. ACIT (2007) 290 ITR 55 (Mad) (HC)<\/em> which was affirmed by Apex  court in <em>Sasi Enterprises v. ACIT (2014) 361 ITR 163 (SC).<\/em>The Apex Court  in the afore mentioned decision observed that whereever specifically provided,  in every prosecution case, the Court shall always presume culpable mental state  and it is for the accused to prove the contrary beyond reasonable doubt. This  is a drastic provision which makes far reaching changes in the concept of <em>mens  rea<\/em> in as much it shifts the burden of proof to show the absence of the  necessary ingredients of the intent to commit the crime upon the accused and is  radical departure from the concept of traditional criminal jurisprudence.  According to this section, wherever <em>mens rea <\/em>is a necessary ingredient  in an offence under the Act, the Court shall presume its existence. No doubt,  this presumption is a rebuttable one. The Explanation to the section provides  for an inclusive definition of culpable mental state which is broad enough in its  field so as to include intention, motive, knowledge of a fact and belief in or  a reason to believe a fact. The presumption arising under sub-section (1) may  be rebutted by the accused, but the burden that is cast upon the accused to  displace the presumption is very heavy. The accused has to prove absence of  culpable mental state not by mere preponderance of probability. <\/p>\n<p>In <em> Prakash  Nath Khanna v. CIT (2004) 266 ITR 1 (SC) (12), <\/em>the Court observed that the  Court has to presume the existence of culpable mental state, and the absence of  such mental state can be pleaded by an accused as a defense in respect of the  Act charged as an offence in the prosecution. It is therefore open to the  appellants to plead absence of a culpable mental state when the matter is taken  up for trial. <\/p>\n<p>In <em> J. Tewari v. UOI (1997) 225 ITR 858 (Cal.) (HC) (861)<\/em> the court observed that the rule of evidence regarding presumptions of  culpability on the part of the accused does not differentiate between a natural  person and a juristic person and the court will presume the existence of  culpable state of mind unless the accused proves contrary. In <em> ACIT v.  Nilofar Currimbhoy (2013) 219 Taxman 102 (Mag.) (Delhi) (HC)<\/em>, prosecution  was launched u\/s. 276CC for a failure to file the return of income, the court  held that the onus was on the assessee to prove that delay was not wilful and  not on the department (SLP of assessee is admitted in the case of <em>Nilofar  Currimbhoy v. ACIT (2015) 228 Taxman 57 (SC).<\/em><\/p>\n<p>S. 278E being penal in  nature is not applicable for those offences that have been committed on or  before 9-9-1986 even if the  prosecution proceedings are launched after the said date. <\/p>\n<p>Before the amendment to  S. 276A, 276B, 276B, 276D and 276E, the onus was on the prosecution to prove  beyond a reasonable doubt that the accused had no reasonable cause or excuse to  commit any of the offences as envisaged by the aforesaid sections. However, in  the light of the amendment by the Taxation Laws (Amendment and Misc.  Provisions) Act, 1986 to the aforesaid, sections wherein the word &ldquo;without  reasonable cause or excuse&rdquo; have been deleted and with the insertion of S.  278AA, the onus of proving the existence of reasonable cause has shifted on to  the accused. <\/p>\n<h2>4. Procedure governing prosecution proceedings<\/h2>\n<p>The procedure governing  prosecution proceedings under the Act can be divided into two parts i.e.<\/p>\n<p>I. Procedure to be followed by the Department while launching  prosecution proceedings, and <\/p>\n<p>II. The procedure before the Court.<\/p>\n<h3> I. Procedure followed by the department while launching the  prosecution<\/h3>\n<p>Though there is no  specific procedure provided under the Act or Rules, the Department has framed  their own guidelines and instructions for initiating prosecution proceedings.  The said instructions are referred in the following cases while quashing the  prosecutions under S. 271C(1) read with Ss. 277 and 276CC of the Act. <\/p>\n<p><em>Madan Lal v. ITO  (1998) 98 Taxman 395 (Raj.) (HC), <\/em><em>Patna<\/em><em>Guinea<\/em><em> House v. CIT (2000) 243 ITR 274 (Pat.) (HC), Satya  Narain Dalmia v. State of <\/em><em>Bihar<\/em><em> (2000) 110 Taxman 28 (Pat.) (HC), K. Inba Sagaran  v. ACIT (2000) 247 ITR 528 (<\/em><em>Mad.<\/em><em>) (HC)<\/em>.<\/p>\n<p>The Income-tax  department&rsquo;s manual deals with various guidelines to be followed before  launching prosecution proceedings and the broad parameters as laid down are as  follows:<\/p>\n<p>1. The Assessing Officer on the basis of the records of the  assessee sends the proposal to the respective Commissioner. <\/p>\n<p>2. The Commissioner issues the show cause notice to the  assessees. <\/p>\n<p>3. If Commissioner is  satisfied with the reply of the assessee he may not grant sanction to the  Assessing Officer to file complaint before the Court. <\/p>\n<h3> II. Procedure before Court<\/h3>\n<p>On the basis of  complaint filed before a court, the court sends summons to the accused along  with the copy of complaint, to attend before the court on a particular date.  The complaint being criminal complaint, the accused must be present before the  court, unless the court gives a specific exemption.<\/p>\n<p>If the accused is not  present on such particular date, the court can issue a warrant against the accused.  If the warrant is issued, unless the accused secures bail, he may be arrested  and produced before the court. Before the trial itself is underway and regular  hearings start in a matter, the court has to frame charge against the accused.  Framing of the charge means that on the basis of the complaint and on seeing  the primary evidence after hearing the accused, the court charges the accused  of the offences purported to be committed by him. If on hearing the accused,  the court feels that there is no apparent case against the said accused the  court will dismiss the complaint. <\/p>\n<p>However, if the court feels that there is  substance in the complaint the charges will be framed and the proceedings shall  continues as per the Criminal Procedure Code. Many of the Assessing Officers  may not be aware that Assessing Officer who has filed the complaint may have to  be examined before the final decision is taken. Given the current pendency in  courts, it is completely possible that prosecution that is launched in the year  2018 may very well come up for hearing after 15 or 20 years, and even though  the officer who has launched the prosecution might have retired, he may still  have to attend the proceedings. Therefore, it is very essential that before  launching the prosecution the officer concerned may have to examine the  consequences, especially the possibility of the matter being tried several  years after the prosecution has been initiated. <\/p>\n<p>If the trial results in  a conviction, then an appeal to the court of session will lie under S. 374(3)  of the Criminal Procedure Code. The said appeal will be heard under S.381 of  the CrPC, either by the a Sessions Judge or by an Additional Sessions Judge.  The petition of appeal is to be presented in the form prescribed filed by the  appellant or by his pleader accompanied by a copy of the Judgment appealed  against within a period of 30 days from the date of order, as per the  Limitation Act. <\/p>\n<p>(Reference <a href=\"https:\/\/www.itatonline.org\/articles_new\/law-on-bail-anticipatory-bail-discharge-and-quashing-of-proceedings-under-direct-taxes\/\">Article of  Mr. Aditya R. Ajgaonkar<\/a>)<\/p>\n<h2>5. Certain aspects to be kept in mind relating to launching of  prosecution, proceedings are:<\/h2>\n<h3>5.1 Sanction for launching of prosecutions<\/h3>\n<p>Under S. 279, the  competent authority to grant sanction for prosecution is Commissioner,  Commissioner (Appeals), Chief Commissioner or the Director General. Prosecution,  without a requisite sanction shall make the entire proceedings void <em>ab  initio<\/em>. The sanction must be in respect of each of the offences in respect  of which the accused is to be prosecuted. Where the Commissioner has held that  an assessee had made a return containing false entries and gave sanction for  prosecution for an offence under S. 277, and the accused was found guilty of an  offence under S. 276CC, and not under S. 277, it was held in revision that an  offence under S. 276CC was of a different nature from that under S. 277, and as  there was no sanction for prosecution for an offence under S. 276CC, the  conviction was illegal <em>(Champalal Girdharlal v. Emperior (1933) 1 ITR 384  (Nag) (HC))<\/em><\/p>\n<h3>5.2 Opportunity of being heard <\/h3>\n<p>When an Assessing  Officer takes a decision to initiate proceedings or a Commissioner grants  sanction for such proceedings. He has to apply his mind and on the basis of the  circumstances and the facts on record, he has to come to the conclusion whether  prosecution is necessary and advisable in a particulars case or not. The said  Act does not provide that the Commissioner has to necessarily afford the  assessee an opportunity to be heard before deciding to initiate proceedings.  The absence of an opportunity to be heard will not make the order of sanction  void or illegal as held in <em>CIT v. Velliappa Textiles Ltd. (2003) 263 ITR 550  (SC) (567 to 569)<\/em>. However, it is being observed that the commissioners are  issuing a show cause notice before sanctioning the Sanction for prosecution  based on the internal manual.<\/p>\n<h3>5.3 Circumstances under which the Commissioner cannot initiate  proceedings<\/h3>\n<p>S. 279(1A) has provided for the exception to the Power of Commissioner to  initiate proceedings. Therefore, if a particular case falls and is established  u\/s. 276C or 277 of the said Act and if an order u\/s. 273A has been passed by  the Commissioner, by using the phrase &ldquo;has been reduced or waived by an order  under S. 273A&rdquo; in S. 279(1A),the legislature has made it clear that the order  referred to in S. 279(1A) is the order of the Commissioner waiving or reducing  the penalty u\/s. 273A and not the order of non imposition of penalty by the ITO  or the order of cancellation of penalty for lack of ingredients as required by  S. 271 by Appellate Authorities. This is relevant because in the cases where  the penalty is waived partly u\/s. 273A, the Commissioner is precluded from  granting sanction u\/s. 279 of the Act.<\/p>\n<p>Therefore, the non-existence of the circumstances enumerated in S. 273A  is a precondition for the initiation of proceedings for prosecution u\/s. 276C  or 277. Accordingly, the CIT should ascertain by himself that the circumstances  prescribed in section 273A do not exist. A complaint filed for prosecution u\/s.  276C or 277 would be illegal and invalid if the circumstances as provided in S.  273A exist. It may be noted that, as per the instruction No. 5051 of 1991 <br \/>\n  dt. 7-2-1991 issued by  the Board stated as under: <\/p>\n<p>  <em>&ldquo;Prosecution need not  normally be initiated against a persons who have attained the age of 70 years  at the time of commission of the offence&rdquo;. <\/em> <\/p>\n<p>In <em>Pradip Burma v. ITO (2016) 382 ITR 418 (Delhi) (HC)<\/em>, the court  held that, at the time of commission of offence the petitioner has not reached  the age of 70 years, hence the circular was held to be not applicable.<\/p>\n<h2>6. Whether prosecution can be initiated before completion of  assessment or when the matter is pending in appeal<\/h2>\n<p>The assessment proceedings and criminal proceedings are independent  proceedings. The assessment proceedings are conducted by the Income Tax  Authorities and are civil proceedings in nature, whereas prosecution for  offences committed are tried before a competent court. The provisions of the  Law of evidence that do not bind assessment proceedings, are to be strictly  followed in criminal proceedings. In <em>P. Jayappan v. ITO (1984) 149 ITR 696  (SC), <\/em>the court held that the two types of proceedings could run  simultaneously and that one need not wait for the other. In <em>Kalluri Krishan  Pushkar v Dy. CIT(2016) 236 Taxman 27 (AP&amp; T) (HC), <\/em>the court held  that, existence of other mode of recovery cannot act as a bar to the initiation  of prosecution proceedings. In that particular case the prosecution was  initiated u\/s. 276C, for non-payment of admitted tax and interest. <\/p>\n<h2>7. Findings of the Appellate Tribunal<\/h2>\n<p>  The Appellate Tribunal is the final fact finding authority under the Act.  Hence, the findings and the orders of the Appellate Tribunal are binding on the  Commissioner of Income tax. On the aforesaid proposition, the two important  questions that may arise are:<\/p>\n<p>(1) If there is a finding of  the Appellate Tribunal that there is no concealment and no false statement,  etc., then whether or not the Commissioner of Income tax would be stopped from  initiating proceedings under S. 277? and <\/p>\n<p>(2) How far are the findings  of the Appellate Tribunal in the assessment proceedings binding upon the trial  court in respect of the proceedings for prosecution u\/s. 277?<\/p>\n<p>The Supreme Court, in<em> Uttam Chand v. ITO (1982) 133 ITR 909 (SC)<\/em>,  while dealing with prosecution proceedings u\/s. 277, held that the finding  given by the Appellate Tribunal is binding on the criminal courts. Therefore,  when there is a finding of the Appellate Tribunal leading to the conclusion  that there is no <em>prima facie<\/em> case against the assessee for concealment,  then that finding would be binding on the court and the court will have to  acquit or discharge the assessee.<\/p>\n<p>If the penalty for concealment is quashed on technical grounds due to  limitation or due to violation of the due process of law, as the penalty is not  quashed on merits it cannot be said that there should not be any prosecution.  Similarly, when the Appellate Tribunal holds that the assessee is liable for  penalty, the conviction is not automatic. The concerned court has to examine  the witnesses and has to come to an independent finding as to whether the  accused is guilty of the offences by following the due process of law. <\/p>\n<h2>8. Penalty and prosecution &ndash; S. 271(1)(c) and S. 277<\/h2>\n<p>In <em>S.P. Sales  Corporation v. S. R. Sikdar (1993) 113 Taxation 203 (SC) <\/em>and G<em>. L.  Didwania v. ITO (1995) 224 ITR 687 (SC),<\/em> the Hon&rsquo;ble Apex Court laid down  the principle that &ldquo;The Criminal Court no doubt has to give due regard to the  result of any proceedings under the Act having bearing on the question in issue  and in an appropriate case it may drop the proceedings in the light of an order  passed under the Act.&rdquo; In <em>K. C. Builder v. ACIT (2004) 265 ITR 562 (SC),<\/em> the court held that when the penalty is cancelled, the prosecution for an  offence u\/s 276C for wilful evasion of tax cannot be proceeded with thereafter.  Following this principle the courts have quashed prosecution proceedings on the  basis of the cancellation of penalty by the Appellate Authority <em>(Shashichand  Jain &amp; Ors. v UOI (1995) 213 ITR 184 (Bom) (HC).<\/em> <\/p>\n<p>When Tribunal decides  against the assessee in quantum proceedings and if there is possibility of  department launching prosecution proceedings, it may be desirable for the  assessee to file an appeal before the High Court. Various courts have held  that, when the substantial question of law is admitted by a High Court, it is  not a fit case for the levy of penalty for concealment of Income <em>(CIT v.  Nayan Builders and Developers (2014) 368 ITR 722 (Bom.) (HC), CIT v. Advaita  Estate Development Pvt. Ltd. (ITA No. 1498 of 2014 dt. <\/em><em>17\/2\/2017<\/em><em>) (Bom.)(HC), (www.itatonline.org) CIT v. Dr.  Harsha N. Biliangady (2015) 379 ITR 529 (Karn.) (HC)<\/em>. A harmonious reading of the various ratios it can  be contended that if penalty cannot be levied upon the admission of a  substantial question of law by the Jurisdictional High Court, it cannot be a  fit case for prosecution. <\/p>\n<p>In <em>V. Gopal v. ACIT  (2005) 279 ITR 510 (SC)<\/em>, the court held that when the penalty order was  set-aside, the Magistrate should decide the matter accordingly and quash the  prosecution.<\/p>\n<p> In <em>ITO v. Nandlal and  Co. (2012) 341 ITR 646 (Bom.)(HC),<\/em> the court held that, when the order for  levy of penalty is set aside, prosecution for wilful attempt to evade tax does  not survive. <\/p>\n<p>Non-initiation of  penalty proceedings does not lead to a presumption that the prosecution cannot  be initiated as held in<em> Universal Supply Corporation v. State of Rajasthan  (1994) 206 ITR 222 (Raj) (HC) (235), A.Y. Prabhakar (Kartha) HUF v. ACIT (2003)  262 ITR 287 (Mad.) (288)<\/em>. However, if penalty proceedings are initiated and  after considering the reply, the proceedings are dropped, it will not be a case  for initiating prosecution proceedings. CBDT guidelines had instructed that  where quantum additions or penalty have been deleted by the departmental  appellate authorities, then steps must be taken to withdraw prosecution  (<a href=\"https:\/\/itgoanerunit.org\/archiveviewpdf.php?filid=NDA2NTI0Mjc4UHJvc2VjdXRpb24gTWFudWFsX1BhcnQtSUkuUERG\" target=\"_blank\">Guidelines F. No. 285\/16\/90-IT (Inv) 43 dated 14-5-1996<\/a>).\n<\/p>\n<h2>9. Abetment <\/h2>\n<p>S. 278 of the said Act  deals with the offence of abetment in the matter of delivering any accounts or  a statement or a declaration relating to income chargeable to tax. Though  abetment has not been defined in the Income-tax Act the provisions relating to  abetment of an offence are dealt with in Chapter V of the Indian Penal Code. In  particular S. 107, 108, 108A and 110 of IPC are important. On the perusal of S.  107, it is seen that the offence of abetment is committed in three ways, namely  &ndash; <\/p>\n<p>(a) by instigation; <\/p>\n<p>(b) by conspiracy; or <\/p>\n<p>(c) by intentional aid.<\/p>\n<p>In order to constitute  abetment, the abettor must be shown to have intentionally aided in the  commission of a crime. Mere proof that the crime charged could not have been  committed without the interposition of the alleged abettor is not enough to  fulfil the ingredients of the offence as envisaged by S.107. It is not enough  that an act on the part of the alleged abettor happens to facilitate the  commission of the crime. Intentional adding and active complicity is the gist  of the offence of abetment. <em>(Shri Ram v. State of Uttar Pradesh 1975 (SC)  (Cr. 87), 1975 AIR 175, 1975 SCC (3) 495).<\/em> For an offence of abetment, it  is not necessary that the offence should have been committed. A man may be  guilty as an abettor, whether the offence is committed or not.<em> (Faunga  Kanata Nath v. State of Uttar Pradesh, AIR 1959 SC 673)<\/em>. Further, a person  can be convicted of abetting an offence, even when the person alleged to have  committed that offence in consequence of abetment, has been acquitted. <em>(Jamuna  Singh v. State of Bihar, AIR 1967 SC 553, 1967 SCR (1) 469). In Smt. Sheela  Gupta v. IAC (2002) 253 ITR 551 (Delhi) (HC) (552), <\/em>the Court held that,  when the Tribunal has set aside the order of the Assessing Officer, the  complaint filed for abetment does not survive hence the complaint was quashed.<\/p>\n<h2>10. Liability of an advocate or a chartered accountant for abetment<\/h2>\n<\/p>\n<p>S. 278 of the said Act, imposes a criminal liability on the abettor for  abetment of false return etc. Circular No. 179 dt. 30\/1975 (1975) 102 ITR 9 (St.)(25) explain the provision. Under this section, if a person abets or  induces in any manner, another person to make or deliver an account, statement,  declaration which is false and which he either knows to be false or does not  believe to be true, he shall be punishable with rigorous imprisonment of not  less than three months. <\/p>\n<p>The section casts an onerous duty on the advocates, Chartered Accountants  and Income Tax Practitioners to be cautious and careful. The legal profession  is a noble one and legal practitioners owe not only a duty towards his client  but also towards the court. It would be highly unprofessional if a legal  practitioner is to encourage dishonesty or to file such returns knowing or  having reason to believe that the returns or declarations so made are false. <\/p>\n<p>In <em>P. D. Patel v. Emperor, (1933) 1 ITR 363 (<\/em><em>Rangoon<\/em><em>)(HC),<\/em> a warning has been given of which every legal practitioner has to take a  serious notice. In this case, an advocate deliberately omitted in a return  submitted by him a certain amount of money and persisted in taking up false  defences. The Government lost a huge amount because of the exclusion of the  said amount in the return filed by the advocate on behalf of his client. A fine  for the said offence was levied by the trial court on an appeal, the High Court  took a serious view, of the offence and held that in a case like this, the  punishment should be deterrent and exemplary and the assessee was ordered to be  kept in simple imprisonment for one month. In <em>Navrathna &amp; Co. v. State (1987)  168 ITR 788 (<\/em><em>Mad.<\/em><em>)(HC)(790). <\/em>The court held that, merely preparing returns and statement on the basis  of the accounts placed before the Chartered Accountant, the question of  abetment or conspiracy cannot arise. <\/p>\n<p>The Supreme Court in the  case of<em> Jamuna Singh v. State of Bihar, AIR 1967 SC 553 <\/em>(Supra),has held  that a person can be convicted of abetting an offence even when the person  alleged to have committed that offence in consequence of abetment has been  acquitted. <\/p>\n<h2>11. Offences by companies, etc.<\/h2>\n<p>S.278B makes certain provisions with regard to offence committed by  companies, firms, association of person and bodies of individuals, whether  incorporated or not. Where an offence has been committed by a company, a firm,  association of persons, or body of individuals, the person, who was in charge  of and was responsible for the conduct of its business at the time when the  offence was committed will be deemed to be guilty of the offence, unless he  proves that the offence was committed without his knowledge or that he had  exercised all due diligence to prevent the commission of the offence. Further,  if in the case of a company it is proved that the offence bad been committed  with the consent or connivance of or is attributable to any neglect on the part  of the company, such director, manager, secretary or others will be deemed to  be guilty of the offence and will be liable to be prosecuted and punished  accordingly. This provision will also apply in relation to <em>mutatis mutandis<\/em> committed by a firm, association of persons or body of individuals. <\/p>\n<p>In <em>Dhrupadi Devi  (Smt.) v. State of <\/em><em>Rajasthan<\/em><em> (2001) 106 Comp. Cas 90 (Raj.) (HC)(93), <\/em>the court held that criminal liability of partner  cannot be thrust upon his legal heirs . In <em>ITO v Kamra Trading Co. (2004)  267 ITR 170 (P&amp;H) (HC)<\/em> the court held that launching of prosecution  against sleeping partner was held to be bad in law for failure to pay the tax. <\/p>\n<p>  (Reference <a href=\"https:\/\/www.itatonline.org\/articles_new\/law-on-offenses-by-companies-and-prosecution-of-directors\/\">Article of  Mr. Rahul K. Hakani<\/a>) <\/p>\n<h2>12. Offences by HUF <\/h2>\n<p>S. 278C provides for  criminal liability of the Karta, or members of a HUF in respect of offences committed by the Hindu  Undivided Family. Under this provision, when an offence has been committed by  HUF, the Karta thereof will be deemed to be liable to be prosecuted and  punished accordingly, unless he proves that the offence was committed without  his knowledge or that he had exercised all due diligence to prevent the  offence. If the offence was committed with the consent or connivance of or is  attributable to any neglect on the part of any other member of the family, such  other member shall be deemed to be guilty of the offence and shall be liable to  be prosecuted and punished accordingly. In <em>Roshan Lal v. Special Chief  Magistrate (2010) 322 ITR 353 (All.) (HC), <\/em>the Court held that a member of  HUF cannot be held liable for delay in filing of return of HUF though he has  participated in the assessment proceedings. <\/p>\n<h2>13.  Offences by Credit Institutions<\/h2>\n<p>If an offence is committed by a credit institution, then the credit  institution as well as every person, who at the time of the offence being  committed was in-charge and responsible to the credit institution for the  conduct of the business of such institution, shall be deemed to be guilty and  liable to be proceeded against. Burden would be on such person to prove that  the offence was committed without his knowledge or that he had exercised all  due diligence to prevent the commission of such offence, then he will not be  liable to be proceeded against.<\/p>\n<h2>14. S. 136: Proceedings before income-tax authorities to be judicial  proceedings <\/h2>\n<p>S. 136 provides that any proceedings under the Act shall be deemed to be  a judicial proceeding within the meaning of S. 193 and 228 and for the purpose  of S. 196 of the Indian Penal Code. However, all proceedings under the Act do  not fall under the definition of judicial proceedings for all purposes. eg.  penalty proceedings u\/s.271(1)(c) do not fall within the ambit of S. 136 of the  Act and therefore cannot be said to be judicial proceedings. In <em>KTMS  Mohammed v. UOI (1992) 197 ITR 196 (SC),<\/em> the Court held that Assessing  Officer cannot launch prosecution for perjury in FERA proceedings in a  statement recorded under FERA proceedings. However, if an assessee  intentionally gives or fabricates false evidence, the said assessee is liable  for prosecution under S. 193 of the Indian Penal Code.<\/p>\n<h2>15. The Benami Transactions (Prohibition) Amendment Act, 2016<\/h2>\n<p>The definition &ldquo;benami  transaction&rdquo; as per S. 2(9) of the said Act is very wide, hence if any action  is taken against the assessee under the said Act which is affirmed by the  competent Court, the assessee may also be tried under <br \/>\n  the Income-tax Act for false verification in return etc. <\/p>\n<h2>16. Limitation for initiation of proceedings<\/h2>\n<p>Chapter XXXVI of the Code  of Criminal Procedure, 1973 lays down the period of limitation beyond which no  Court can take cognizance of an offence which is punishable with fine only or  with imprisonment not exceeding three years. But, for Economic Offences (In  respect of applicability of Limitation Act, 1974) it is provided that nothing  in the aforesaid chapter XXXVI of the Code of Criminal Procedure, 1973, shall  apply to any offence punishable under any of the enactment specified in the  Schedule. The Schedule referred to includes Income tax, Wealth tax, etc. <\/p>\n<p>In <em>Friends  Oil Mills &amp; Ors. v. ITO (1977) 106 ITR 571 (Ker.) (HC),<\/em> dealing with  S.277 of the Act, the Hon&rsquo;ble Kerala High Court held that the bar of limitation  specified in section 468 of the Code of Criminal Procedure, 1973 would not  apply to a prosecution, under the Income-tax Act (also refer <em>Nirmal Kapur v.  CIT (1980) 122 ITR 473 (P&amp;H) (HC). <\/em>In view of this, as there is no  fixed period of limitation for initiation of proceedings under the Act, the  sword of prosecution can be said to be perpetually hanging on the head of the  assessee for the offences said to have been committed by him. <\/p>\n<p>It may be noted  that this may result in injustice to the assessee because a person who is in a  better position to explain the issue or things in the initial stage, may not be  able to do so later, if he is confronted with the act of commission of an  offence under a lapse of time. In <em>Gajanand v. State (1986) 159 ITR 101 (Pat)  (HC))<\/em>, the Hon&rsquo;ble High Court held that where the Criminal Proceedings had  proceeded for 12 years and the Income tax department failed to produce the  evidence, the prosecution was to be quashed. In <em>State of Maharashtra v.  Natwarlal Damodardas Soni AIR 1980 SC 593, 1980 SCR (2) 340, <\/em>the Court held  that a long delay along with other circumstances be taken in to consideration  in the mitigation of the sentence.<\/p>\n<h2>17. Whether the Courts have the power to reduce punishment<\/h2>\n<p>S.275A to 278A provide  for punishment in terms of imprisonment but section 276D provides for fine as  an alternative for imprisonment. Since the legislature has used the phrase  &ldquo;shall be punishable&rdquo; in each of the sections, the question that arises whether  the Court can interpret the phrase &ldquo;shall be punishable&rdquo; to mean &ldquo;may be  punishable&rdquo; and whether the Court will have discretion to award the  imprisonment or not, or to award only fine and not imprisonment. The Supreme  Court in <em>State of <\/em><em>Maharashtra<\/em><em> v. Jaymanderalal, AIR 1966 SC 940, <\/em>while interpreting section 3(1) of the Suppression  of Immoral Traffic in Women and Girls Act, 1956, held that by using the  expression shall be punishable, the legislature has made it clear that the  offender shall not escape the penal consequences&rdquo;. In <em>Modi Industries  Ltd v. B.C. Goel, (1983) 144 ITR 496(All) (HC), <\/em>has taken the view that  Courts have no power to reduce the punishment prescribed by the statute. <\/p>\n<h2>18. Compounding of offences<\/h2>\n<p>S. 279(2) empowers the Chief Commissioner or Director General to compound  an offence under the Act, either before or after the initiation of proceedings.  The Department has issued new set of guidelines for compounding of offences  under direct taxes <em>vide<\/em> <a href=\"https:\/\/www.incometaxindia.gov.in\/Lists\/Departmental%20News\/Attachments\/391\/Guidelines%20for%20Compounding-%20FNo285-35-2013-IT-Inv-V-108%20Annexure-1.pdf\" target=\"_blank\">notification F.No. 185\/35\/2013 IT (Inv.V)\/108  dated December 23, 2014 (2015) 371 ITR 7 (St)<\/a> (<a href=\"https:\/\/www.itatonline.org\/info\/cbdt-guidelines-for-compounding-of-offences-under-direct-tax-laws\/\">www.itatonline.org<\/a>).\n <\/p>\n<p>These guidelines replace the existing guidelines issued vide F.No  285\/90\/2008, dated May 10 2008, with effect from January 1, 2015. However, cases that have been filed before this  date shall continue to be governed by earlier guidelines. Under S.279(2), an  offence can be compounded at any stage and not only when the offence is proved  to have been committed. Once compounding is effected, the assessee cannot claim  a refund of the composition amount paid on the ground that he had not committed  any of said offences <em>(Shamrao Bhagwantrao Deshmukh v. The Dominion of India  (1995) 27 ITR 30 (SC)).<\/em> The requirement under S.279(2) is that the person applying  for a composition must have allegedly committed an offence. The compounding  charges might be paid even before a formal show cause notice has been issued.  On the other hand, even if the accused is convicted of an offence and an appeal  has been preferred against the same, there seems to be no particular bar to  give effect to a compounding during the pendency of such appeal and the accused  shall not have to undergo the sentence awarded if he pays the money to be paid  for compounding. Prosecution initiated under Indian Penal Code, if any, cannot  be compounded under the provisions of the Income-tax Act. However, S. 321 of  the Criminal Procedure Code, 1973, provides for withdrawal of such offences.<\/p>\n<p>Notwithstanding anything  contained in the guidelines, the Finance Minister may relax restrictions for  compounding of an offence in a deserving case on consideration of a report from the board on the petition of an appellant. <\/p>\n<h2>19. Procedure for compounding<\/h2>\n<p>The accused has to approach the Commissioner with a proposal for  compounding. A hearing has to be given to the assessee by the Commissioner on  the proposal for compounding made by him and thereafter the compounding fees  are finally determined. The ultimate decision as to the acceptance or refusal  of the compounding proposal lies with the Commissioner. If the Commissioner  accepts the proposal for compounding, the same would have to be recommended by  him to the Central Board of Direct Taxes. It may be noted that offences under  Indian Penal Code cannot be compounded by the competent authority under the  Income-tax Act. However, generally when the alleged offences under direct tax  laws are compounded, the prosecution launched for the corresponding alleged  offences under IPC are also withdrawn. In <em>V.A. Haseeb and Co. (Firm) v. CCIT  (2017) 152 DTR 306 (Mad.) (HC),<\/em> the Court held that, application for  compounding cannot be rejected merely because of the conviction of assessee in  the Criminal Court. In <em>Punjab Rice Mills v. CBDT ( 2011) 337 ITR 251 (P&amp;  H) (HC),<\/em> it was held that the Court will not compel the Commissioner to  compound the offence or interfere unless the exercise of discretionary  statutory power was held to be perverse or against the due process of law.<\/p>\n<h2>20. Power of the Settlement Commission to grant immunity. S. 245H <\/h2>\n<p>S. 245H(1)(2) (1) empowers the Settlement Commission under the specified  circumstances to grant immunity to the assessee from prosecution for an  offence, subject to such conditions as it may think fit to impose. However,  sub-section (2) of S.245H also empowers the Settlement Commission to withdraw  the immunity so granted if it is satisfied that such person has not complied  with the conditions subject to which immunity was granted or that such person  had in the course of the settlement proceedings concealed any particular  relevant material or had led false evidence. In <em>Nirmal and Navin P. Ltd. And  Others v. D. Ravindran (2002) 255 ITR 514 (SC), <\/em>the Court held that when  immunity is granted by Settlement Commission, it, was not open to Criminal  Court to go behind order passed by Settlement Commission. As per the proviso to  S. 245H(1), the Settlement Commission is precluded from granting immunity from  prosecution in cases where prosecution has been instituted on the date of  receipt of application for settlement, under section 245C. In <em>Anil Kumar  Sinha v. UOI (2013) 352 ITR 170 (Pat.) (HC),<\/em> the Court held that, if  prosecution is already launched and thereafter the assessee moves Settlement  Commission, the Settlement Commission was justified in not granting immunity in  respect of prosecution which was already launched u\/s. 276CC of the Act. <\/p>\n<h2>21. Power of Central Government to grant immunity. S. 291 <\/h2>\n<p>S. 291(1) of the said  Act, confers on the Central Government a power, under specified circumstances,  to grant immunity to the assessee, from prosecution for any offence under the  Direct taxes, IPC or any other Central Act to a person, with a view to obtain  evidence. This is subject to condition of him making a full and true disclosure  of the whole circumstances relating to the concealment of income or evasion of  payment of tax on income. However, sub- section (3) of this section, empowers  the Central Government to withdraw the immunity so granted, if such person has  not complied with the condition on which such immunity was granted or is  wilfully concealing anything or is giving false evidence. <\/p>\n<h2>22. Whether for the offences committed under the Income-tax Act,  prosecution can also be launched under Indian Penal Code<\/h2>\n<p>As per the provisions of S.26 of the General Clauses Act, 1897, where an  Act or omission constitutes an offence under two or more enactments, the  offender shall be liable to be prosecuted and punished under either or any of  those enactments, but shall not be liable to be punished twice for the same  offence and the punishment shall run concurrently. To strengthen the case of  the revenue, generally the revenue also launches prosecution under the various  provisions of the Indian Penal Code. <\/p>\n<p>A chart indicating briefly therein the various acts or omissions under  the Direct Tax laws which tantamount to commission of an offence<br \/>\n  under Indian Penal Code is given in Annexure &ldquo; B&rdquo;.<\/p>\n<h2>23. A brief check-list for filing proper reply to avoid the  prosecution<\/h2>\n<p>1. Whenever survey or search  has taken place, if incriminating documents or unaccounted assets are found,  the assessee concerned has to evaluate whether to approach the Settlement  Commission or to take the said matter in appeal.<\/p>\n<p>2. Whenever the additions  are made in assessments on an agreed basis, it should be specifically brought  to the notice of the Assessing Officer that the additions are agreed on to buy  peace of mind as also with an understanding that penalty and prosecution  proceedings shall not be initiated.<\/p>\n<p>3. Where any large additions  are made in an assessment, order should be agitated <br \/>\n  by preferring an appeal against the additions.<\/p>\n<p>4.  Whenever notice is issued  for levy of the penalty for concealment of particulars of income, a detailed  reply should be given stating therein the grounds for non-levy of the same and  if the penalty is still levied, it should be agitated in appeal at least till  the Tribunal stage. <\/p>\n<p>5. The prosecution  proceedings are launched by the department on the basis of evidence collected  by them and it is necessary that proper replies, explanation, etc. be given  against the said evidence collected so that it cannot be used against the  assessee for launching of prosecution proceedings. <\/p>\n<p>6. In the course of search,  seizure or survey proceedings under the Act, statements are recorded by the  authorised officers and normally these statements are used as evidences in the  assessment and prosecution proceedings. Hence, it would be advisable that  specific answers be given to the queries put forward and in cases where the  assessee is doubtful of the answer, the said doubt as to the answer may be  specifically mentioned. In case of a statement on oath is recorded by using  coercion or threat, it would be advisable to retract the same immediately by filing  a letter or by filing an affidavit to that effect.<\/p>\n<p>7. The directors of a  company, before signing any return, such as TDS returns or other documents,  should get the same initialed and verified by a responsible person such as the  concerned manager, accountant, etc., to show that he has taken reasonable care  before signing the return.<\/p>\n<p>8. The part time Directors  of the company should not sign the Balance sheet, and in the Director&rsquo;s report,  they should make it very clear that they are not responsible for the day to day  management of the Company.<\/p>\n<p>9. While giving reply to show cause notice, the Assessee has to  give detailed reply on facts. If certain evidences were not produced before the  Authorities, they should try to produce the same while giving reply to show  cause notice. However, technical mistakes need not be corrected while giving  the reply. <\/p>\n<p>10. The professionals generally  should not use their letterhead or their name for preparation of documents  unless it is absolutely necessary.<\/p>\n<p>11.  While giving the  certificate for the paper book compilation before the Tribunal or any other  authority, the contents need to be verified and only then must the certificate  be given. If the certificate is held to be incorrect thereafter, the one who  has given wrong certificate may get the notice from the competent authorities  to initiate prosecution proceedings.<\/p>\n<p>12. If certain facts are not  properly recorded by the Assessing officer, the assessee should file the  rectification application before the Assessing Officer. In certain  circumstances, it may be desirable to mention correct facts in the form of  affidavit. Assessee should be very careful in given the statement on oath in  the form of an affidavit.<\/p>\n<h2>24. Conclusion <\/h2>\n<p>Tax consultants may have  to guide assessees to better comply with the provisions of the Act and adopt  better tax management practices to maintain the peace of mind. It may not be  advisable to venture into highly adventurous tax avoidance schemes just to  avoid paying the Government the taxes due. One should appreciate that the tax  administration, with the help of technology and reporting system, is well  equipped to catch tax evaders. It is desired that all citizens must follow the  Article 51A of the Constitution of India being fundamental duties read with 265  of the Constitution of India i.e., pay the taxes which are rightfully due to  Government, neither less nor more. I hope the CBDT will also try to implement  the suggestions of the Comptroller and Auditor General of India for better  administration of prosecution proceedings. The Federation has made objective  suggestions for better implementation of law and procedure of prosecution in  direct taxes (www.itatonline.org). Objective suggestions from the readers will  be highly appreciated.<\/p>\n<p align=\"center\"><strong>PROSECUTION  UNDER INCOME TAX ACT 1961 <br \/>\n  <\/strong><br \/>\n  <strong>Annexure  &ndash; &ldquo;A&rdquo; <\/strong><strong> <\/strong><\/p>\n<table width=\"100%\" border=\"0\" cellpadding=\"5\" cellspacing=\"0\">\n<tr>\n<td width=\"32\" valign=\"top\">\n        <strong>Sr. No.<\/strong> <\/td>\n<td width=\"275\" valign=\"top\"><strong>Act or omission which constitutes an offence<\/strong> <\/td>\n<td width=\"69\" valign=\"top\"><strong>Section under I.T. Act, 1961<\/strong> <\/td>\n<td width=\"106\" valign=\"top\"><strong>Rigorous Maximum<\/strong> <\/td>\n<td width=\"105\" valign=\"top\"><strong>Punishment Imprisonment Minimum<\/strong> <\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\"><strong>(1)<\/strong> <\/td>\n<td width=\"275\" valign=\"top\"><strong>(2)<\/strong> <\/td>\n<td width=\"69\" valign=\"top\"><strong>(3)<\/strong> <\/td>\n<td width=\"106\" valign=\"top\"><strong>(4)<\/strong> <\/td>\n<td width=\"105\" valign=\"top\"><strong>(5)<\/strong> <\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">1.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Contravention of an order u\/s. 132(3) Contravention of    the terms in a prohibitory order issued u\/s. 132(3)<\/td>\n<td width=\"69\" valign=\"top\">275A<\/td>\n<td width=\"106\" valign=\"top\">Up to two years and fine<\/td>\n<td width=\"105\" valign=\"top\">On the discretion of the Judge<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">2.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Failure to comply with provisions of S.132(1)(iib)<\/td>\n<td width=\"69\" valign=\"top\">275B<\/td>\n<td width=\"106\" valign=\"top\">Up to two years and fine<\/td>\n<td width=\"105\" valign=\"top\">On the discretion of the Judge<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">3.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Removal, concealment, transfer or delivery of property    to thwart tax recovery (w.e.f. 1-4-1989)<\/td>\n<td width=\"69\" valign=\"top\">276<\/td>\n<td width=\"106\" valign=\"top\">Up to two years and fine<\/td>\n<td width=\"105\" valign=\"top\">\n<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">4.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Liquidator <br \/>\n      (a) Fails to give notice u\/s. 178(1)<br \/>\n      (b) Fails to set aside the amount u\/s. 178(3)<br \/>\n      (c) Parts with assets of co.<\/td>\n<td width=\"69\" valign=\"top\">\n        276A (i)<br \/>\n          276A (ii)<br \/>\n          276A (iii)<\/td>\n<td width=\"106\" valign=\"top\">\n<p>Up to two years<\/td>\n<td width=\"105\" valign=\"top\">Not less than six months unless special and adequate reason    given<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">5.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Failure to pay tax to the credit of Central Government    under Chapter XIID or XVIIB <\/td>\n<td width=\"69\" valign=\"top\">276B<\/td>\n<td width=\"106\" valign=\"top\">Up to seven years and fine <\/td>\n<td width=\"105\" valign=\"top\">Three months and fine<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">6.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Failure to pay tax collected at source <\/td>\n<td width=\"69\" valign=\"top\">276BB<\/td>\n<td width=\"106\" valign=\"top\">Up to seven years and fine <\/td>\n<td width=\"105\" valign=\"top\">Three months and fine<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">7.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>a) Wilful attempt to    evade tax, penalty, interest, etc. chargeable or imposable under the Act. <\/p>\n<p><p>b) Wilful attempt to    evade payment of tax, penalty or interest<\/td>\n<td width=\"69\" valign=\"top\">276C(1)<\/p>\n<p>      276(2)<\/td>\n<td width=\"106\" valign=\"top\">If tax evaded is over ` 2,50,000 &ndash;    Seven years and fine.<br \/>\n      In any other case two years and fine. <br \/>\n      Two years and fine.<\/td>\n<td width=\"105\" valign=\"top\">Six months and fine<\/p>\n<p>\n      Three months and fine.<br \/>\n      Three months and fine<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">8.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Wilful failure to file return of income u\/s. 139(1) or    return of fringe benefit u\/s. 115WD(1) or in response to notice u\/s.    115WD(2), 115WH, 142(1), 148 or 153A of the Act <\/td>\n<td width=\"69\" valign=\"top\">276CC<\/td>\n<td width=\"106\" valign=\"top\">If the amount of tax evaded is over <br \/>\n      ` 2,50,000\/- up to seven years and fine<\/td>\n<td width=\"105\" valign=\"top\">Six months and fine<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">\n<\/td>\n<td width=\"275\" valign=\"top\">\n<\/td>\n<td width=\"69\" valign=\"top\">\n<\/td>\n<td width=\"106\" valign=\"top\">In any other case, two years and fine<\/td>\n<td width=\"105\" valign=\"top\">Three months and fine<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">9.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Wilful failure to furnish in due time return in    response to notice under section 158BC. <\/td>\n<td width=\"69\" valign=\"top\">276CCC<\/td>\n<td width=\"106\" valign=\"top\">Simple imprisonment for a term of three years and fine <\/td>\n<td width=\"105\" valign=\"top\">Three months and fine<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">10.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Wilful failure to produce accounts and documents or    non-compliance with an order u\/s. 142(2A) to get accounts audited etc.<\/td>\n<td width=\"69\" valign=\"top\">276D<\/td>\n<td width=\"106\" valign=\"top\">Imprisonment up to one year with fine <\/td>\n<td width=\"105\" valign=\"top\">\n<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">11.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Whenever verification is required under Law, making a    false verification or delivery of a false account or statement. <\/td>\n<td width=\"69\" valign=\"top\">277<\/td>\n<td width=\"106\" valign=\"top\">If amount of tax evaded is more than ` 2,50,000\/- &ndash; Rigorous imprisonment up to 7 years and    fine <br \/>\n      In other cases, two years and fine<\/td>\n<td width=\"105\" valign=\"top\">Six months and fine<\/p>\n<p>      Three months and fine<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">12.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Falsification of books of account or document, etc.<\/td>\n<td width=\"69\" valign=\"top\">277A<\/td>\n<td width=\"106\" valign=\"top\">Rigorous imprisonment for a term up to two years and with fine <\/td>\n<td width=\"105\" valign=\"top\">Three months and fine<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">13.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>Abetting or inducing another person to make deliver a    false account, statement or declaration relating to chargeable income or to    commit an offence u\/s. 276C(1)<\/td>\n<td width=\"69\" valign=\"top\">278<\/td>\n<td width=\"106\" valign=\"top\">Amount of tax, penalty or interest evaded more than ` 2,50,000\/- &ndash; up to seven years and fine<br \/>\n      Any other case two years and fine<\/td>\n<td width=\"105\" valign=\"top\">Six months and fine<\/p>\n<p>\n      Three months and fine.<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">14.<\/td>\n<td width=\"275\" valign=\"top\">\n<p>A person once convicted, under any of the sections    276B, 276(1), 276CC, 276DD, 276E, 277 or 278 is again convicted of an offence    under any of the aforesaid sections.<\/td>\n<td width=\"69\" valign=\"top\">278A<\/td>\n<td width=\"106\" valign=\"top\">Up to 7 years and fine<\/td>\n<td width=\"105\" valign=\"top\">Six Months and fine<\/td>\n<\/tr>\n<tr>\n<td width=\"32\" valign=\"top\">15<\/td>\n<td width=\"275\" valign=\"top\">\n<p>A public servant furnishing any information or    producing any document in contravention of s. 138 <\/td>\n<td width=\"69\" valign=\"top\">280<\/td>\n<td width=\"106\" valign=\"top\">Imprisonment up to six months and fine <\/td>\n<td width=\"105\" valign=\"top\">At the discretion of the Judge <\/td>\n<\/tr>\n<\/table>\n<table width=\"100%\" border=\"0\" cellpadding=\"5\" cellspacing=\"0\">\n<tr>\n<td width=\"589\" colspan=\"5\" valign=\"top\"><strong>OFFENCES UNDER THE INDIAN PENAL CODE &ndash;    Annexure &ndash; &ldquo;B&rdquo; <\/strong> <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\"><strong>Section<\/strong> <\/td>\n<td width=\"217\" valign=\"top\"><strong>Offence<\/strong> <\/td>\n<td width=\"103\" valign=\"top\"><strong>Punishment<\/strong> <\/td>\n<td width=\"106\" valign=\"top\"><strong>Cognizable or non-cognizable<\/strong> <\/td>\n<td width=\"105\" valign=\"top\"><strong>Bailable or non bailable<\/strong> <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\"><strong>(1)<\/strong> <\/td>\n<td width=\"217\" valign=\"top\">\n<p><strong>(2)<\/strong> <\/td>\n<td width=\"103\" valign=\"top\"><strong>(3)<\/strong> <\/td>\n<td width=\"106\" valign=\"top\"><strong>(4)<\/strong> <\/td>\n<td width=\"105\" valign=\"top\"><strong>(5)<\/strong> <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">109 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Abetment of any offence, if the    act abetted is committed in consequence, and where no express provision is    made for its punishment <\/td>\n<td width=\"103\" valign=\"top\">Same as for offence abetted. [No limit to    the number of years of imprisonment] <\/td>\n<td width=\"106\" valign=\"top\">According as offence abetted is cognizable    or non cognizsable <\/td>\n<td width=\"105\" valign=\"top\">According as offence abetted is bailable or    non bailable. <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">110. <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Abetment of any offence, if the    person abetted does the act with a different intention from that of the    abettor <\/td>\n<td width=\"103\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<td width=\"106\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<td width=\"105\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">111 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Abetment of any offence, when one    act is abetted and a different act is done; subject to the proviso <\/td>\n<td width=\"103\" valign=\"top\">Same as for offence intended to be abetted. <\/td>\n<td width=\"106\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<td width=\"105\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">113 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Abetment of any offence, when an    effect is caused by the act abetted different from that intended by the    abettor <\/td>\n<td width=\"103\" valign=\"top\">Same as for offence committed <\/td>\n<td width=\"106\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<td width=\"105\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">114 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Abetment of any offence, if    abettor is present when offence is committed <\/td>\n<td width=\"103\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<td width=\"106\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<td width=\"105\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<\/tr>\n<tr>\n<td width=\"589\" colspan=\"5\" valign=\"top\"><strong><br \/>\n      Chapter X- contempts of the Lawful Authority of Public servants<\/strong> <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">172 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Absconding to avoid service of    summons or other proceeding from a public servant <\/td>\n<td width=\"103\" valign=\"top\">Simple imprisonment for one month, or fine    of 500 rupees, or both <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\"><strong>(1)<\/strong> <\/td>\n<td width=\"217\" valign=\"top\">\n<p><strong>(2)<\/strong> <\/td>\n<td width=\"103\" valign=\"top\"><strong>(3)<\/strong> <\/td>\n<td width=\"106\" valign=\"top\"><strong>(4)<\/strong> <\/td>\n<td width=\"105\" valign=\"top\"><strong>(5)<\/strong> <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">\n<\/td>\n<td width=\"217\" valign=\"top\">\n<p>If summons or notice require    attendance in person by agent etc. in a court of Justice <\/td>\n<td width=\"103\" valign=\"top\">Simple imprisonment for 6 months, or fine    of 1000 rupees or both <\/td>\n<td width=\"106\" valign=\"top\">\n<\/td>\n<td width=\"105\" valign=\"top\">\n<\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">173. <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Preventing the service or the    affixing of any summons of notice, or the removal of it when it has been    affixed, or preventing a proclamation <br \/>\n      If summons, etc. require    attendance in person by agent etc., in a court of justice <\/td>\n<td width=\"103\" valign=\"top\">Simple imprisonment for one month, or fine    of 500 rupees, or both<br \/>\n      Simple imprisonment for 6 months, or fine    of 1000 rupees or both <\/td>\n<td width=\"106\" valign=\"top\">&ndash; Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">n Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">174 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Not obeying a legal order to    attend at a certain place in person or by agent, or departing therefrom    without authority <\/p>\n<p>      If the order requires personal attendance by an agent, etc. in a court of    Justice <\/td>\n<td width=\"103\" valign=\"top\">Simple imprisonment for one month, or fine    of 500 rupees, or both<br \/>\n      Simple imprisonment for six months, or fine    of 1000 rupees, or both. <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">n    Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">175 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Intentionally omitting to produce    a document to a public servant by a personal legally bound to produce or    believer such document <\/p>\n<p>      If the document or electronic    record is to be produced or delivered to a Court of Justice <\/td>\n<td width=\"103\" valign=\"top\">Simple imprisonment for one month, or fine    of 500 rupees, or both.<br \/>\n      Simple imprisonment for six months, or fine    of 1000 rupees, or both <\/td>\n<td width=\"106\" valign=\"top\">\n<p>Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">176 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Intentionally omitting to give    notice or information to a public servant by a person legally bound to give    such notice or information <br \/>\n      If the notice or information    required respects the commission of an offence, etc. <\/td>\n<td width=\"103\" valign=\"top\">Simple imprisonment for one month, or fine    of 500 rupees, or both.<\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\"><strong>(1)<\/strong> <\/td>\n<td width=\"217\" valign=\"top\">\n<p><strong>(2)<\/strong> <\/td>\n<td width=\"103\" valign=\"top\"><strong>(3)<\/strong> <\/td>\n<td width=\"106\" valign=\"top\"><strong>(4)<\/strong> <\/td>\n<td width=\"105\" valign=\"top\"><strong>(5)<\/strong> <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">\n<\/td>\n<td width=\"217\" valign=\"top\">\n<p>If the notice or information is    required by an order passed u\/s. sub section (1) of sec. 565 of this code <\/td>\n<td width=\"103\" valign=\"top\">Simple imprisonment for six months, or fine    of 1000 rupees, or both <\/td>\n<td width=\"106\" valign=\"top\">\n<\/td>\n<td width=\"105\" valign=\"top\">\n<\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">177. <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Knowingly furnishing false    information to a public servant <\/td>\n<td width=\"103\" valign=\"top\">Simple imprisonment for a term which may    extend to six months, or with fine which may extend to one thousand rupees,    or with both;<br \/>\n      Imprisonment for 2 years or fine or both. <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">&ndash; Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\"><strong>(1)<\/strong> <\/td>\n<td width=\"217\" valign=\"top\">\n<p><strong>(2)<\/strong> <\/td>\n<td width=\"103\" valign=\"top\"><strong>(3)<\/strong> <\/td>\n<td width=\"106\" valign=\"top\"><strong>(4)<\/strong> <\/td>\n<td width=\"105\" valign=\"top\"><strong>(5)<\/strong> <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">178 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Refusing oath when duly required    to take oath by public servant <\/td>\n<td width=\"103\" valign=\"top\">Simple imprisonment for six months, or fine    of 1000 rupees or both. <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">179 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Being legally bound to state    truth, and refusing to answer questions. <\/td>\n<td width=\"103\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">180 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Refusing to sign a statement made    to a public servant when legally required to do so. <\/td>\n<td width=\"103\" valign=\"top\">Simple imprisonment for three months, or    fine of 500 rupees, or both. <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">181 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Knowingly stating to a public    servant on oath as true that which is false. <\/td>\n<td width=\"103\" valign=\"top\">Imprsonment for three years and fine. <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">186 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Obstructing public servant in    discharge of his public functions <\/td>\n<td width=\"103\" valign=\"top\">Imprisonment for three months, or fine upto    500 rupees or both. <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"589\" colspan=\"5\" valign=\"top\"><strong>Chapter XI &ndash; False Evidence and Offences    against Public Justice.<\/strong> <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">193 <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Giving or fabricating false    evidence in a judicial proceedings <br \/>\n      Giving or fabricating false    evidence in any other case <\/td>\n<td width=\"103\" valign=\"top\">Imprisonment for 7 years and fine.<br \/>\n      Imprisonment for three years and fine <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable<\/p>\n<p>\n      &ndash; Do &ndash; <\/td>\n<td width=\"105\" valign=\"top\">Bailable <\/p>\n<p>\n      &ndash; Do &ndash; <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">196. <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Using in a judicial proceeding    evidence known to be false or fabricated <\/td>\n<td width=\"103\" valign=\"top\">The same as for giving or fabricating false    evidence. <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">According of giving such evidence is    bailable or non bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">197. <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Knowingly issuing or signing a    false certificate relating to any fact of which such certificate is by law    admissible in evidence. <\/td>\n<td width=\"103\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<td width=\"106\" valign=\"top\">Non cognisable <\/td>\n<td width=\"105\" valign=\"top\">Bailable <\/td>\n<\/tr>\n<tr>\n<td width=\"59\" valign=\"top\">198. <\/td>\n<td width=\"217\" valign=\"top\">\n<p>Using as a true certificate one    known to be false in a material point <\/td>\n<td width=\"103\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<td width=\"106\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<td width=\"105\" valign=\"top\">&ndash; Do &ndash; <\/td>\n<\/tr>\n<\/table>\n<div class=\"journal2\"> Reproduced with permission from the AIFTP Journal <\/div>\n<div class=\"journal3\"> See also <a href=\"https:\/\/www.itatonline.org\/articles_new\/law-on-offenses-by-companies-and-prosecution-of-directors\/\">Law On Offenses By Companies And Prosecution Of Directors by Advocate Rahul Hakani<\/a> <\/div>\n<div class=\"journal3\">See also: <a href=\"https:\/\/www.itatonline.org\/articles_new\/law-on-bail-anticipatory-bail-discharge-and-quashing-of-proceedings-under-direct-taxes\/\">Law On Bail, Anticipatory Bail, Discharge And Quashing Of Proceedings Under Direct Taxes by Advocate Aditya R. Ajgaonkar<\/a><\/div>\n<table width=\"103%\" border=\"1\" cellpadding=\"5\" cellspacing=\"0\" bgcolor=\"#FFFFCC\">\n<tr>\n<td><strong>Disclaimer: <\/strong>The  contents of this document are solely for informational purpose. It does not  constitute professional advice or a formal recommendation. While due care has  been taken in preparing this document, the existence of mistakes and omissions  herein is not ruled out. Neither the author nor itatonline.org and its  affiliates accepts any liabilities for any loss or damage of any kind arising  out of any inaccurate or incomplete information in this document nor for any  actions taken in reliance thereon. No part of this document should be  distributed or copied (except for personal, non-commercial use) without  express written permission of itatonline.org<\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Dr. K. Shivaram, Sr. Advocate, has conducted a comprehensive analysis of the law and procedure relating to offenses and prosecution under the Income-tax Act, 1961. He has made reference to all important case laws and circulars issued by the CBDT on the subject and explained the entire law in a succinct manner<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/articles_new\/guide-to-offenses-and-prosecutions-under-the-income-tax-act-1961-with-video\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[35],"class_list":["post-4858","post","type-post","status-publish","format-standard","hentry","category-articles","tag-offenses-and-prosecutions-under-the-income-tax-act-1961"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/posts\/4858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/comments?post=4858"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/posts\/4858\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/media?parent=4858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/categories?post=4858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/tags?post=4858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}