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of <h1>Tax Evasion Risks: Non-Filing of Returns Can Lead to Criminal Charges and Imprisonment Under Section 276CC</h1> Non-filing of an income tax return, despite having taxable income, can result in criminal prosecution. This includes potential penalties and interest charges. If tax evasion is involved, the legal consequences can include rigorous imprisonment ranging from 3 months to 2 years. For cases where the evaded tax exceeds Rs. 25,00,000, the imprisonment term could extend from 6 months to 7 years.
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