Non payment of income tax in response to a notice leads to prosecution. In such circumstances, is it a civil or criminal offence?
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Non payment of income tax
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It is important to note that since some of the above terms have not been defined under the I.T. Act, the meaning of the terms used above have to be taken from the Code of Criminal Procedure, 1973, as mandated under Sec. 280C of the I.T. Act.........
From Offences+and+Prosecutions+Under+Chapter+XXII+of+the+Indian+IncomeTax+Act+1961
it will be dealt according to civil procedure code
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