28 December 2017
For wilful evasion of taxes, Section 276 C (2) of the IT Act provides for rigorous imprisonment for a period between three months and three years which may be accompanied by a fine.
SPECIAL POWERS TO IT DEPARTMENT
The IT department has a designated official to execute these rare powers, called the Tax Recovery Officer (TRO), in its establishment.
"In respect of non-compliant defaulters, the provisions of arrest and detention as per the provisions of Rules 73 to 81 of Schedule II should be invoked by the TRO.
CAclubindia
