IT Act 276CCChapter XXII · Offences And Prosecutions

Section 276CC · [ Failure to furnish returns of income. [Inserted by Act 41 of 1975, Section 68 (w.e.f. 1.10.1975).]

- If a person wilfully fails to furnish in due ][the return of fringe benefits which he is required to furnish under sub-section (1) of section 115-WD or by notice given under sub-section (2) of the said section or section 115-WH or] [ Inserted by Act 18 of 2005, Section 62 (w.e.f. 1.4.2006).][time the return of income which he is required to furnish under sub-section (1) of section 139 or by notice given under ] [Inserted by Act 41 of 1975, Section 68 (w.e.f. 1.10.1975).][clause (i) of sub-section (1) of section 142] [ Substituted by Act 4 of 1988, Section 126, for " sub-section (2) of section 139" (w.e.f. 1.4.1989).] or [section 148 or section 153-A] [ Substituted by Act 32 of 2003, Section 97, for " section 148" (w.e.f. 1.6.2003).][, he shall be punishable,-

(i)

in a case where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine;

(ii)

in any other case, with imprisonment for a term which shall not be less than three months but which may extend to three years and with fine:

Provided that a person shall not be proceeded against under this section for failure to furnish in due time the ] [Inserted by Act 41 of 1975, Section 68 (w.e.f. 1.10.1975).][return of fringe benefits under sub-section (1) of section 115-WD or return of income under sub-section (1) of section 139] [ Substituted by Act 18 of 2005, Section 62, for " return of income under sub-Section (1) of section 139" (w.e.f. 1.4.2006).]-

(i)[ for any assessment year commencing prior to the 1st day of April, 1975; or [Inserted by Act 41 of 1975, Section 68 (w.e.f. 1.10.1975).]

(ii)for any assessment year commencing on or after the 1st day of April, 1975, if-

(a)

the return is furnished by him before the expiry of the assessment year [or a return is furnished by him under sub-section (8A) of section 139 within the time provided in that sub-section]; or

(b)

the tax payable by such person, not being a company, on the total income determined on regular assessment, as reduced by the advance tax or self-assessment tax, if any, paid before the expiry of the assessment year, and any tax deducted or collected at source, does not exceed ten thousand rupees.

The offence at a glance

Maximum punishment: 7 years
Statutory minimum: 6 months
Fine: Fine — no statutory ceiling, the court decides
Cognizable: Non-cognizable
Bailable: Non-bailable
Triable by: Magistrate of the first class

Non-cognizable — Police cannot investigate without a Magistrate's order
Non-bailable — Bail is at the court's discretion

Sub-sections of this section carry different penalties; the maximum is shown.

Under this Act's own provision

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