Income Tax Evasion Penalty and Prosecution

 - During the search, you may remove, part with, or otherwise deal with books of accounts, records, money, bullion, jewellery, or other valuable articles or items that have been placed under a restraining order as per section proviso to subsection (1) or subsection (3) of section 132.

- Failure to provide the approved officer with the required facilities to inspect the books of account or other documents by clause (ii) of subsection (1) of section 132.

- To avoid tax recovery, property or any interest in the property is fraudulently removed, concealed, transferred, or delivered.

- Failure of a liquidator or receiver of a corporation to notify the Assessing Officer of his appointment, or failure to set aside the sum notified by the Assessing Officer, or parting away of the company's assets in violation of the income-tax clause.


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