1Whoever 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.
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1. Ins. by Act 4 of 1988, s. 117 (w.e.f. 1-4-1989).
Section 273 False estimate of, or failure to pay, advance tax
Section 273A Power to reduce or waive penalty, etc., in certain cases
Section 273AA Power of Principal Commissioner or Commissioner to grant immunity from penalty
Section 273B Penalty not to be imposed in certain cases
Section 275 Bar of limitation for imposing penalties
Section 275A Contravention of order made under sub-section (3) of section 132
Section 275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
Section 276 Removal, concealment, transfer or delivery of property to thwart tax recovery