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        Income Tax

        Section 276AA - Omitted

        Income-tax Act, 1961
        Chapter XXII
        OFFENCES AND PROSECUTIONS

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        Failure to comply with prescribed reporting provisions criminalised; penalties include imprisonment and fine with minimum term exception. Section 276AA criminalised failure to comply with prescribed reporting and direction provisions by making non-compliance punishable by rigorous imprisonment and fine, with an express proviso requiring a recorded judicial justification to impose less than a specified minimum term.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Failure to comply with prescribed reporting provisions criminalised; penalties include imprisonment and fine with minimum term exception.

                              Section 276AA criminalised failure to comply with prescribed reporting and direction provisions by making non-compliance punishable by rigorous imprisonment and fine, with an express proviso requiring a recorded judicial justification to impose less than a specified minimum term.


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