False statement in verification, etc

Falsification of books of account or document, etc

Abetment of false return, etc

Punishment for second and subsequent offences

Punishment not to be imposed in certain cases

Power of Principal Commissioner or Commissioner to grant immunity from prosecution

Offences by companies

Offences by Hindu undivided families

Presumption as to assets, books of account, etc., in certain cases

Presumption as to culpable mental state

Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner

Certain offences to be non-cognizable