Section 488 — Offences by Hindu undivided family: its source in the Income-tax Act, 1961

Section 488 (Offences by Hindu undivided family) of the Income-tax Act, 2025 corresponds to Section 278C (Offences by Hindu undivided families) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 278C — Offences by Hindu undivided families

read both texts · §278C (1961) vs §488 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 488 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 278C of the Income-tax Act, 1961.

What does Section 488 of the Income-tax Act, 2025 deal with?

Section 488 — "Offences by Hindu undivided family", under CHAPTER XXII - OFFENCES AND PROSECUTIONS of the Income-tax Act, 2025.

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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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same chapter · chapter xxii - offences and prosecutions · income-tax act, 2025

Section 484 — Abetment of false return, etc.
Section 485 — Punishment for second and subsequent offences
Section 486 — Punishment not to be imposed in certain cases
Section 487 — Offences by companies
Section 489 — Presumption as to assets, books of account, etc., in certain cases
Section 490 — Presumption as to culpable mental state
Section 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
Section 492 — Certain offences to be non-cognizable

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536