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Service_Tax_Act

Section / Rule Number Content


68. Punishment for concealment of property.
69. Punishment for transactions defrauding creditors.
70. Punishment for misconduct in course of corporate insolvency resolution process.
71. Punishment for falsification of books of corporate debtor.
72. Punishment for wilful and material omissions from statements relating to affairs of corporate debtor.
73. Punishment for false representations to creditors.
74. Punishment for contravention of moratorium or the resolution plan.
75. Punishment for false information furnished in application.
76. Punishment for nondisclosure of dispute or payment of debt by operational creditor
77. Punishment for providing false information in application made by corporate debtor.
77A. Punishment for offences related to pre-packaged insolvency resolution process

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