Section 475
Removal, concealment, transfer or delivery of property to prevent tax recovery.
About this Act
An Act to consolidate and amend the law relating to income-tax.
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].
Notes
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.