Report No. 29
Appendix 2
Existing Statutory Provisions Regarding Evasion or Avoidance of Tax or Duty and The Consequent Penalty Thereof
1. The Indian Penal Code sections 177, 181, 191, 192, 198, 199 read with section 136, Income Tax Act, 1961 etc.
2. Indian Stamp Act, 1899 (2 of 1899) (Section 62).
3. The Central Excises and Salt Act, 1944 (I of 1944). (Sections 9, 17 & 24).
4. The Estate Duty Act, 1953 (34 of 1953) sections 59 and 60.
5. The Terminal Tax on Railway Passengers Act, 1956 (69 of 1956) (No provision).
6. The Central Sales Tax Act, 1956 (74 of 1956) sections 9(3), 10, 13(5).
7. The Wealth Tax Act, 1957 (27 of 1957) sections 17, 18, 36.
8. The Expenditure Tax Act, 1957 (29 of 1957) sections 16, 17, 32.
9. The Gift Tax Act, 1958 (18 of 1958) sections 16, 17, 35.
10. The Income Tax Act, 1961 (43 of 1961) sections 276, 277, 278, 281.
11. The Customs Act, 1962 (52 of 1962) section 135 (This Act repeals the Sea Customs Act, 1878 and the Land Customs Act, 1924).
12. Super Profits Tax Act, 1963 (14 of 1963) sections 10, 11, 19 and 22.
13. The Companies (Profits) Surtax Act, 1964 (7 of 1964) sections 8, 20, 21, 22.
1. The Indian Penal Code (45 of 1860)
The following sections of the Indian Penal Code are relevant in connection with evasion of taxes-
Section 177
Section 181
Sections 191, 192, 199
Read with section 136, Income Tax Act, 1961, and similar provisions in other enactments relating to taxation.
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