CHAPTER XXII

OFFENCES AND PROSECUTION

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

475. Whoever, fraudulently removes, conceals, transfers or delivers to any person, any property or any interest therein, with the intent to prevent such property or interest therein from being taken in execution of a certificate drawn under section 413, shall be punishable with ¹[“simple imprisonment for a term up to two years and with fine”]

Note:
1. Substituted by The Finance Bill 2026 dated 01.02.2026 w.e.f. 01.04.2026

For the Word

rigorous imprisonment for a term which may extend to two years and shall also be liable to fine
Shall be Substituted namely:

“simple imprisonment for a term up to two years and with fine”