Amendment made in the Income-tax Act by the Finance Act, 2012 in respect of prosecution proceeding under the Act

Introducing the “In Favour Of” filter in Case Laws.

⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
🔍 Narrow down results with higher precision

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....Jain, DIT (l&CI), Mumbai Convener, Committee on new Prosecution Manual, Sir, Sub: Amendment made in the Income-tax Act by the Finance Act, 2012 in respect of prosecution proceeding under the Act Kindly refer to the above. This is in continuation to earlier communications on the formation of committee to suggest changes in the prosecution manual. 2. The undersigned has been directed to info....

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....nd with fine; Section 277- False statement in verification, etc. (i) In a case where the amount of tax, which would have been evaded if the statement or account had been accepted as true, exceeds (twenty-five) hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; Section 278 - Abetment of false ....

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Amendment made in the Income-tax Act by the Finance Act, 2012 in respect of prosecution proceeding under the Act