Meaning of “Evade – section 276C”

The meaning of evade – section 276C under section 275A to 280 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of evade – section 276C.

Meaning of evade – section 276C

The phrase ‘evade – section 276C’ used in section 275A to 280 of the Income Tax Act came up before hon’ble Madras high court in K.A. Khaja Vs. Sixth ITO [1992] 196 ITR 627 (Mad.) and it explained.

Meaning : The word ‘evade’ occurring in section 276c will take in non-disclosure as well, depending upon the facts and the mens rea of the petitioner.

Section 275A of Income Tax Act

Contravention of order made under sub-section (3) of section 132.

275A. Whoever contravenes any order referred to in the second proviso to sub- section (1) or sub-section (3) of section 132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine.

Section 280 of Income Tax Act

Disclosure of particulars by public servants.

280. (1) If a public servant furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138, he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.

(2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.

In this article, you can get guidance from high courts on the meaning of evade – section 276C under section 275A to 280 of the Income Tax Act.

Updated up to Finance Act 2021