Section - 276CCC (of Income Tax Act, 1961), Failure to furnish return of income in search cases
Section - 276CCC (of Income Tax Act, 1961), Failure to furnish return of income in search cases
This is a REDUNDANT SECTION.
Relevant to Chapter XIV-B, Not
applicable for search, etc., made after
31-05-2003.
Failure to furnish return of income in search cases.
If a person wilfully fails to furnish in due time the return of total income which he is required to furnish by notice given under clause (a) of section 158BC (of Income Tax Act, 1961), he shall be punishable with imprisonment for a term which shall not be less than three months but which may extend to three years and with fine:
Provided that no person shall be punishable for any failure under this section in respect of search initiated under section 132 (of Income Tax Act, 1961) or books of account, other documents or any assets requisitioned under section 132A (of Income Tax Act, 1961), after the 30th day of June, 1995 but before the 1st day of January, 1997.
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