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Home Bare Acts Phrase: conceal Page 1 of about 734 results (0.006 seconds)Income Tax Act, 1961 Section 271
Title: Failure to Furnish Returns, Comply with Notices, Concealment of Income, Etc.
State: Central
Year: 1961
..... (a) [Omitted by the Direct Tax Laws (Amendment) Act, 1989, with effect from 1st April, 1989], (b) has failed to comply with a notice 3[under sub-section (2) of section 115WD or under sub-section (2) of section 115WE or under sub-section (1) of section 142] or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or (c) has concealed the particulars of his income or furnished inaccurate particulars of such 4[income, or], 5[(d) has concealed the particulars of the fringe benefits or furnished inaccurate particulars of such fringe benefits,] he may direct that such person shall pay by way of penalty, (i) [Omitted by the Direct Tax Laws (Amendment) Act, 1989, with effect from 1st April, 1989] ; (ii) in the cases referred to in clause (b), 6[in addition to tax, if any, payable] by him, 7[a sum of ten thousand rupees] for each such failure ; (iii) in the cases referred to in 8[clause (c) or clause (d)], 6[in addition to tax, if any, payable] by him, a sum which shall not be less than, but which shall not exceed three times, the amount of tax sought to be evaded by reason of the concealment of particulars of.....
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 18
Title: Penalty for Failure to Furnish Returns, to Comply with Notices and Concealment of Assets, Etc.
State: Central
Year: 1957
.....under this Act is satisfied that any person - 6 (a)[*****] (b) has 7 [*****] failed to comply with a notice under sub-section(2) or sub-section (4) of section 16; or (c) has concealed the particulars of any assets or furnished inaccurate particulars of any assets or debts; he or it may, by order in writing, direct that such person shall pay by way of penalty- (i)8 [*****] 9 [(ii) in the cases referred to in clause (b), in addition to the amount of wealth-tax payable by him, a sum which shall not be less than one thousand rupees but which may extend to twenty-five thousand rupees for each such failure;] (iii) in the cases referred to in clause (c), in addition to any wealth-tax payable by him, a sum which shall not be less than, but which shall not exceed five times, the amount of tax sought to be evaded by reason of the concealment of particulars of any assets or the furnishing of inaccurate particulars in respect of any assets or debts: 10 [Provided that in the cases referred to in clause (b), no penalty shall be imposable if the person proves that there was a reasonable cause for the failure referred to in that clause.] Explanation1. -For the.....
View Complete Act List Judgments citing this sectionExpenditure-tax Act, 1987 Section 17
Title: Penalty for Concealment of Chargeable Expenditure
State: Central
Year: 1987
.....particulars of such chargeable expenditure : PROVIDED that if the amount of chargeable expenditure (as determined by the1[Assessing Officer] on assessment) in respect of which particulars have been concealed or inaccurate particulars have been furnished exceeds a sum of twenty-five thousand rupees, the1[Assessing Officer] shall not issue any direction for payment by way of penalty without the previous approval of the2[Additional Commissioner or, as the case may be, of the] Deputy Commissioner. ____________________________ 1. Substituted for the words "Income-tax Officer" by Finance Act (Act 26 of 1988) w.e.f 01.04.1988. 2. Substituted for the words "Deputy Commissioner" by the Finance Act (Act 32 of 1994) w.e.f. 01.06.1994.
View Complete Act List Judgments citing this sectionIndian Penal Code (45 of 1860) Section 119
Title: Public Servant Concealing Design to Commit Offence Which It is His Duty to Prevent
State: Central
Year: 1860
.....or with such fine as is provided for the offence, or with both. Illustration A, an officer of police, being legally bound to give information of all designs to commit robbery which may come to his knowledge, and knowing that B designs to commit robbery, omits to give such information, with intent to facilitate the commission of that offence. Here A has by an illegal omission concealed the existence of B's design, and is liable to punishment according to the provision of this section. _______________________ 1 . Substituted by Act 26 of 1955, section 117 and Schedule, for "transportation for life" (w.e.f. 1-1-1956). 2. Substituted vide IT Amendment Act, 2008 Prior Text was "voluntarily conceals, by any act or illegal omission, the existence of a design"
View Complete Act List Judgments citing this sectionIndian Penal Code (45 of 1860) Section 123
Title: Concealing with Intent to Facilitate Design to Wage War
State: Central
Year: 1860
Whoever by any act, or by any illegal omission, conceals the existence of a design to wage war against the1[Government of India], intending by such concealment to facilitate, or knowing it to be likely that such concealment will facilitate, the waging of such war, shall be punished with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine. ____________________ 1. Substituted by the A.O. 1950, for "Queen".
View Complete Act List Judgments citing this sectionIndian Penal Code (45 of 1860) Section 137
Title: Deserter Concealed on Board Merchant Vessel Through Negligence of Master
State: Central
Year: 1860
The master or person in charge of a merchant vessel, on board of which any deserter from the Army,1[Navy or Air Force] of the2[Government of India] is concealed, shall, though ignorant of such concealment, be liable to a penalty not exceeding five hundred rupees, if he might have known of such concealment but for some neglect of his duty as such master or person in charge, or but for some want of discipline on board of the vessel. ___________________ 1. Substituted by Act 10 of 1927, section 2 and Schedule I, for "or Navy". 2. Substituted by the A.O. 1950, for "Queen".
View Complete Act List Judgments citing this sectionIndian Penal Code (45 of 1860) Section 424
Title: Dishonest or Fraudulent Removal or Concealment of Property
State: Central
Year: 1860
Whoever dishonestly or fraudulently conceals or removes any property of himself or any other person, or dishonestly or fraudulently assists in the concealment or removal thereof, or dishonestly releases any demand or claim to which he is entitled, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
View Complete Act List Judgments citing this sectionInterest Tax Act, 1974 Section 13
Title: Penalty for Concealment of Chargeable Interest
State: Central
Year: 1974
If the Assessing Officer or the Commissioner (Appeals) in the course of any proceeding under this Act, is satisfied that any person has concealed the particulars of chargeable interest or has furnished inaccurate particulars of such interest, he may direct that such person shall pay by way of penalty, in addition to any interest-tax payable by him, a sum which shall not be less than, but shall not exceed three times, the amount of interest-tax sought to be evaded by reason of the concealment of particulars of his chargeable interest or the furnishing of inaccurate particulars of such chargeable interest.]
View Complete Act List Judgments citing this sectionUrban Land (Ceiling and Regulation) Act, 1976 [Repealed] Section 18
Title: Penalty for Concealment, Etc., of Particulars of Vacant Land
State: Central
Year: 1976
(1) If the competent authority, in the course of any proceedings under this Act, is satisfied that any person has concealed the particulars of any vacant land, or of any other land on which there is a building, whether or not with a dwelling unit therein, held by him or furnished inaccurate particulars of such land or of the user thereof, it may, after giving such person an opportunity of being heard in the matter, by order in writing direct that, without prejudice to any other penalty to which he may be liable under this Act, such person shall pay, by way of penalty, a sum which shall not be less than, but which shall not exceed twice, the amount representing the value of the vacant land or of such other land or both, as the case may be, in respect of which the particulars have been concealed or in respect of which inaccurate particulars as aforesaid have been furnished. (2) Any amount payable under this section, if not paid, may be recovered as if it were an arrear of land revenue.
View Complete Act List Judgments citing this sectionIndian Penal Code (45 of 1860) Section 318
Title: Concealment of Birth by Secret Disposal of Dead Body
State: Central
Year: 1860
Whoever, by secretly burying or otherwise disposing of the death body of a child whether such child die before or after or during its birth, intentionally conceals or endeavours to conceal the birth of such child, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
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