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        Income Tax

        Section 276CCC - Failure to furnish return of income in search cases

        Income-tax Act, 1961
        Chapter XXII
        OFFENCES AND PROSECUTIONS

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        Wilful failure to file undisclosed income return in search cases attracts graded punishment under section 276CCC. Wilful failure to furnish, in due time, the return of income setting forth undisclosed income for the block period, when required by notice under section 158BC(1)(a), attracts graded punishment under section 276CCC. The penalty framework varies with the amount of tax involved and may consist of imprisonment, fine, or both, with a proviso excluding failures connected with specified searches or requisitions during the stated period.
                      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.

                          Wilful failure to file undisclosed income return in search cases attracts graded punishment under section 276CCC.

                          Wilful failure to furnish, in due time, the return of income setting forth undisclosed income for the block period, when required by notice under section 158BC(1)(a), attracts graded punishment under section 276CCC. The penalty framework varies with the amount of tax involved and may consist of imprisonment, fine, or both, with a proviso excluding failures connected with specified searches or requisitions during the stated period.


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