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Section 276: Removal, concealment, transfer or delivery of property to thwart tax recovery

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

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

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 [simple imprisonment for a term up to two years and with fine].

Where this provision sits

ActThe Income-tax Act, 1961
Section276
Marginal noteRemoval, concealment, transfer or delivery of property to thwart tax recovery
JurisdictionCentral
StatusRepealed
Judgments citing it1

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act No. 4 of 2026. Sub. for "rigorous imprisonment for a term which may extend to two years and shall also be liable to fine" by Act No. 4 of 2026, w.e.f. 1-3-2026.

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