Income Tax Section - 276, Income Tax Act, 1961-2021

                                                                              Income Tax

    Section - 276,  Income Tax Act, 1961-2021

Removal, concealment, transfer or delivery of property to thwart tax recovery.

276. Whoever fraudulently removes, conceals, transfers or delivers to any person, any property or any interest therein, intending thereby to prevent that property or interest therein from being taken in execution of a certificate under the provisions of the Second Schedule shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.