Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Criminal prosecution may follow failure to file income tax return as required under Section 276CC</h1> Prosecution under Section 276CC is initiated where an assessee fails to file a return of income as required: voluntarily under the regular filing provision, or when required to file in response to an official notice under the assessment or reassessment processes, including notices under the procedural notice provision, for reassessment under the re-assessment notice, or for assessment following a search. Failure to comply with any of these statutory filing obligations can attract criminal prosecution under Section 276CC.