Bar on prosecution and on inadmissibility of evidence in certain circumstances. (1) A person shall not be proceeded against for an offence under section 35A or section 35D in relation to the assessment for 4[an assessment year] in respect of which the penalty imposed or imposable on him under clause (iii) of sub-section (1) of section […]
Certain offences to be non-cognizable Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 35A or section 35B or section 35D or section 35F shall be deemed to be non-cognizable within the meaning of that Code.
Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences. (1) A person shall not be proceeded against for an offence under this Act except with the previous sanction of the Commissioner or Commissioner (Appeals) : Provided that the Chief Commissioner or, as the case may be, Director General
Offences by companies (1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company shall be deemed to be
Offences by Hindu undivided families (1) Where an offence under this Act has been committed by a Hindu undivided family, the karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render the karta liable to
Power of Commissioner to grant immunity from prosecution (1) A person may make an application to the Commissioner for granting immunity from prosecution, if he has made an application for settlement under section 22C and the proceedings for settlement have abated under section 22HA. (2) The application to the Commissioner under sub-section (1) shall not
Punishment for second and subsequent offences If any person convicted of an offence under sub-section (1) of section 35A or section 35B or section 35D or section 35F is again convicted of an offence under any of the aforesaid provisions, he shall be punishable for the second and for every subsequent offence with rigorous imprisonment
Abetment of false return, etc If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any net wealth chargeable to tax which is false and which he either knows to be false or does not believe to be true or to commit an
Contravention of order made under second proviso to sub-section (1) or sub-section (3A) of section 37A. If a person contravenes any order referred to in the second proviso to sub-section (1) or sub-section (3A) of section 37A, he shall be punishable with rigorous imprisonment for a term which may extend to two years and with
Failure to furnish particulars under section 34ACC If a person referred to in section 34ACC fails 94[***] to intimate to the Board the particulars of conviction or finding referred to in the said section, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to