Removal, concealment, transfer or delivery of property to prevent tax recovery
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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 from being taken in execution of a certificate as prescribed, shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.
