Section 475 of Income Tax Act, 2025 : Removal, concealment, transfer or delivery of property to prevent tax recovery.

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.