§ 475
Chapter XXII — Offences And Prosecution
Removal, concealment, transfer or delivery of property to prevent tax recovery
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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 21[simple imprisonment for a term up to two years and
with fine].
18. Substituted for “Contravention of order made under section 247.” by the Finance Act, 2026,
w.e.f. 1-4-2026.
19. Substituted for “rigorous imprisonment which may extend to two years and shall also be
liable to fine” by the Finance Act, 2026, w.e.f. 1-4-2026.
20. Substituted for “Failure to comply with section 247(1)(ii).”, ibid.
21. Substituted for “rigorous imprisonment for a term which may extend to two years and shall
also be liable to fine” by the Finance Act, 2026, w.e.f. 1-4-2026.
Failure to pay tax to credit of Central Government under Chapter XIX-B.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 474If a person, who is required to afford the authorised officer with the necessary§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc§ 479Failure to furnish returns of income