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Income_Tax_Rules

Section / Rule Number Content


132 False declaration, false documents, etc
133 Obstruction of officer of customs
134 Refusal to be X-rayed
135 Evasion of duty or prohibitions
135A Preparation
135B Power of court to publish name, place of business, etc., of persons convicted under the Act
136 Offences by officers of customs
137 Cognizance of offences
138 Offences to be tried summarily
138A Presumption of culpable mental state
138B Relevancy of statements under certain circumstances
138C Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
135AA Protection of data.
139 Presumption as to documents in certain cases
140 Offences by companies
140A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958

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