Income-tax Act, 1961
276E. [Omitted.]. 277. False statement in verification, etc. 277A. Falsification of books of account or document, etc. 278. Abetment of false return, etc. 278A. Punishment for second and subsequent offences. 278AA. Punishment not to be imposed in certain cases. 278AB. Power of Principal Commissioner or Commissioner to grant immunity from prosecution. 278B. Offences by companies. 278C. Offences by Hindu undivided families. 278D. Presumption as to assets, books of account, etc., in certain cases. 278E. Presumption as to culpable mental state. 279. Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. 279A. Certain offences to be non-cognizable. 279B. Proof of entries in records or documents. 280. Disclosure of particulars by public servants. 280A. Special Courts. 280B. Offences triable by Special Court. 280C.Trial of offences as summons case.