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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 276C Amended: Expands Scope to Include Under-Reported Income and Tax Evasion Offenses.</h1> Section 276C of the Income-tax Act was amended by the Finance Act, 2016, effective April 1, 2017. In sub-section (1), the phrase 'or imposable' was changed to 'or imposable, or under reports his income,' and in clause (i), the phrase 'amount sought to be evaded' was updated to include 'or tax on under-reported income.' These amendments address and expand the scope of offenses related to tax evasion and under-reporting of income.
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