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Home Bare Acts Phrase: concealedIncome Tax Act, 1961 Section 271
Title: Failure to Furnish Returns, Comply with Notices, Concealment of Income, Etc.
State: Central
Year: 1961
.....or fringe benefits] or the furnishing of inaccurate particulars of such 9[income or fringe benefits]. Explanation 1 : Where in respect of any facts material to the computation of the total income of any person under this Act, (A) such person fails to offer an explanation or offers an explanation which is found by the Assessing Officer or the 10[***] Commissioner (Appeals) 11[or the Commissioner] to be false, or (B) such person offers an explanation which he is not able to substantiate and fails to prove that such explanation is bona fide and that all the facts relating to the same and material to the computation of his total income have been disclosed by him, then, the amount added or disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this subsection be deemed to represent the income in respect of which particulars have been concealed. Explanation 2 : Where the source of any receipt, deposit, outgoing or investment in any assessment year is claimed by any person to be an amount which had been added in computing the income or deducted in computing the loss in the assessment of such person for any.....
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
.....have been furnished and of any debts in respect of which inaccurate particulars have been furnished. Explanation 2. -Where in respect of any facts material to the computation of the net wealth of any person under this Act,- (A) such person fails to offer an explanation or offers an explanation which is found by the 11 [Assessing Officer] or the 12 [Deputy Commissioner (Appeals)] 13 [or the Commissioner (Appeals)], 14 [or the commissioner] to be false, or (B) such person offers an explanation which he is 15 [notable to substantiate and fails to prove that such explanation is bona fide and that all the facts relating to the same and material to the computation of his net wealth have been disclosed by him,] then, the amount added or disallowed in computing the net wealth of such person as a result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the value of the assets in respect of which particulars have been concealed. 16 [*****] 17 [Explanation3.-Whereany person 18 [***] fails, without reasonable cause, to furnish within the period specified in sub-section (1) of section 17A, a return of his net wealth which he is.....
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 sectionCompanies Act, 1956 Section 105
Title: Penalty for Concealing Name of Creditor, Etc.
State: Central
Year: 1956
If any officer of the company (a) knowingly conceals the name of any creditor entitled to object to the reduction; (b) knowingly misrepresents the nature or amount of the debt or claim of any creditor; or (c) abets or is privy to any such concealment or misrepresentation as aforesaid, he shall be punishable with imprisonment for a term which may extend to one year, or with fine, or with both.
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 17
Title: Penalty for Failure to Furnish Returns, to Comply with Notices and Concealment of Gifts, Etc
State: Central
Year: 1958
.....any proceedings under this Act, is satisfied that any person-- 6[***] (b) has7[***] failed to comply with a notice under sub-section (2) or sub-section (4) of section 15; or (c) has concealed the particulars of any gift or deliberately furnished inaccurate particulars thereof, he or ii may, by order in writing, direct that such person shall pay way of penalty-- 8[***] 9[(ii) in the cases referred to in clause (b), in addition to the amount of gift-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 gift-tax payable by him, a sum which shall not be less than twenty per cent, but which shall not exceed one and half times the amount of the tax, if any, which would have been avoided if the return made by such person had been accepted as correct: 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.] 11[Explanation.--Where any adjustment is made in the taxable gifts declared in.....
View Complete Act List Judgments citing this sectionIndian Penal Code (45 of 1860) Section 118
Title: Concealing Design to Commit Offence Punishable with Death or Imprisonment for Life
State: Central
Year: 1860
.....of either description, for a term which may extend to three years; and in either case shall also be liable to fine. Illustration A, knowing that dacoity is about to be committed at B, falsely informs the Magistrate that a dacoity is about to be committed at C, a place in an opposite direction, and thereby misleads the Magistrate with intent to facilitate the commission of the offence. The dacoity is committed at B in pursuance of the design. A is punishable under 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 by IT Amendment Act, 2008 Previous 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 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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