TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Prosecution for Willful Failure to File Income Return: Key Differences Between Sections 276CCC and 276CC Explained</h1> Prosecution under Section 276CCC of the Income Tax Act is initiated when an individual wilfully fails to file a required income return as per a notice under Section 158BC(a). However, if a search under Section 132 or requisition of books, documents, or assets under Section 132A occurs after May 31, 2003, and the individual fails to file a return in response to the assessing officer's notice, prosecution will proceed under Section 276CC instead.
TaxTMI 
TaxTMI 
