Section 475: Removal, concealment, transfer or delivery of property to prevent tax recovery

The Income-tax Act, 2025Central Act · Act 30 of 2025

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

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

Where this provision sits

Act	The Income-tax Act, 2025
Section	475
Marginal note	Removal, concealment, transfer or delivery of property to prevent tax recovery
Jurisdiction	Central
Status	In force as published by the source

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. 1-4-2026.

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Income-tax Act, 2025 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.