In force · As amended up to 2026-08
32. Escaped turnover detected before or at the time of assessment of tax. —(1) If the prescribed authority is satisfied that any registered dealer—
(a) has concealed any sales or purchases or any particulars thereof, with a view to reduce the amount of tax payable by him under this Act; or
(b) has furnished incorrect statement of his turnover or incorrect particulars of his sales or purchases in the return furnished under sub-section (1) of section 24 or quarterly statement under sub-section (2) of section 24 or quarterly abstract statement under sub-section (3) of section 24; or
(c) has claimed input tax credit in excess of the amount of input tax credit to which he is entitled under this Act,
the prescribed authority shall, after giving such a dealer an opportunity of being heard in the prescribed manner, by an order in writing, direct that he shall, besides the amount of interest payable under sub-section (10) of section 24 and in addition to any tax which may be determined to be payable by him under the Act, pay by way of penalty, a sum equal to three times the amount of tax on the concealed turnover or on concealed or incorrect particulars or excess input tax credit claimed.
manner, by an order in writing, direct that he shall, besides the amount of interest payable under
32. DENMARK.
- The Royal Danish Embassy in India.
- The Diplomatic Officers (including their spouses) of the Royal Danish Embassy in India.
- 33. DOMINICA.
- The High Commission for the Commonwealth of Dominica (for its official purchases).
- The Diplomatic Officials of the High Commission for the Commonwealth of Dominica (for their personal use).
(2) The penalty under sub-section (1) may be imposed before completion of assessment, and for determining the amount of penalty, the prescribed authority may quantify the amount of tax provisionally in the prescribed manner.
(3) Any penalty imposed under sub-section (1) shall be without prejudice to any action, which is or may be taken under section 81.
|Serial|List of organisations which can claim refund|
|---|---|
|Number||
|34.|EGYPT.|
||The Embassy of the Arab Republic of Egypt in India.|
||The Diplomatic officers (including their spouses) of the Embassy of the Arab Republic of|
||Egypt in India.|
|35.|ETHOPIA.|
||The Ethopian Embassy in India (for its official purchases).|
||The Diplomatic Officers of the Ethopian Embassy in India (for their personal purchases).|
|36.|FINLAND.|
||The Embassy of Finland on the purchase of following items made by its diplomats for|
||official purpose.|
||(1) Construction materials as well as commodities to be used for the interior decoration and|
||furnishing of building.|
||(2) Commodities used in representational functions.|
||(3) Motor vehicles as well as spare parts and equipment for Motor vehicles.|
||(4) Work performances concerning the premises of a mission or office and the commodities|
||referred to in items (1) to (3) or the rental of those commodities.|
||(5) Telecommunication services, energy commodities and fuel purchased for the building of|
||a mission or office.|
||(6) Fuels for motor vehicles.|
|37.|FRANCE.|
||The Embassy of France on the purchases made by its diplomats for Official purposes and|
||for the residence of the Ambassador.|
|38.|GERMANY.|
||The Embassy of Germany in India (for sales intended for official use only).|
||The Diplomatic Officers of the German Embassy in India (for sales intended for personal|
||use).|
|39.|GHANA.|
||The High Commissioner for Ghana in India.|
||The Diplomatic officers (including their spouses) of the High Commissioner for Ghana in|
||India.|
|40.|GREECE.|
||The Royal Greek Embassy in India.|
||The Diplomatic Officers (including their spouses) of the Royal Greek Embassy in India.|
|41.|GUYANA.|
||The High Commission for Guyana, and its Diplomatic Officers (including their spouses).|
- Serial List of organisations which can claim refund Number 42. HUNGARY. H.E. The Ambassador of the Hungarian Peoples Republic in India. The Embassy of the Hungarian Peoples Republic in India. The Diplomatic Officers (including their spouses) of the Embassy of the Hungarian Peoples Republic in India.
- 43. INDONESIA. The Embassy of Indonesia on all its official purchases and the purchases made by its officials for their personal use.
- 44. INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT IN INDIA and Employees, other than those recruited locally of the International Bank for Reconstruction and Development in India.
- 45. INTERNATIONAL CENTRE FOR GENETIC ENGINEERING AND BIOTECHNOLOGY, (for all its official purchases).
- 46. (A) Office of the INTERNATIONAL COURT OF JUSTICE (for sales intended for official use). (B) Dr. Nagendra Singh an elected judge of the International Court of Justice, (for sales intended for his personal use).
47. INTERNATIONAL LABOUR OFFICE. 48. IRAN.
- The Embassy of Iran in India.
- The Diplomatic Officers (including their spouses) of the Embassy of Iran in India.
- 49. IRAQ. H.E. the Ambassador of the Republic of Iraq in India.
- The Embassy of Republic of Iraq in India.
- The Diplomatic Officers (including their spouses) of the Embassy of Iraq in India.
50. IRELAND.
- The Embassy of Ireland in India.
- The Diplomatic Officers (including their spouses) of the Embassy of Ireland in India.
- 51. ISRAEL. The Embassy of Israel on purchases made by its diplomats for official as well as for personal use.
52. ITALY. The Embassy of Italy on the purchases made by its diplomats for official use as well as for personal use of their officials.
53. JAPAN.
- The Embassy of Japan and its Diplomatic Officers.
Serial List of organisations which can claim refund Number
Source: India Code