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1961Section 276

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

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

Whoever 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 27[simple imprisonment for a term up to two years and with fine].

Footnotes

  1. 27.Sub. for "rigorous imprisonment for a term which may extend to two years and shall also be liable to fine" by Act No. 4 of 2026, w.e.f. 1-3-2026.↩

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·