CHAPTER XXII
OFFENCES AND PROSECUTIONS
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 1.[“simple imprisonment for a term up to two years and with fine” ]
NOTE-
1. Substituted by the Finance bill 2026dated 01.02.2026 w.e.f 01.03.2026
for the word ,
rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.
shall be substituted namly
“simple imprisonment for a term up to two years and with fine”