1961Section 276CC
276CC. 31[Failure to furnish returns of income.
In the 2025 Act2 matches · Unreviewed
- 2025 Section 479
- 276CC(c) → 2025 479(1)(c)
From the Income Tax Department's correspondence.
If a person wilfully fails to furnish in due time the return of fringe benefits, which he is required to furnish under sub-section (1) of section 115WD, or by notice given under sub-section (2) of the said section or section 115WH, or the return of income which he is required to furnish under sub-section (1) of section 139, or by notice given under clause (i) of sub-section (1) of section 142, or section 148, or section 153A, he shall be punishable —
Provided that a person shall not be proceeded against under this section for failure to furnish in due time the return of fringe benefits under sub-section (1) of section 115WD or return of income under sub-section (1) of section 139—
(b) the tax payable by such person, not being a company, on the total income determined on regular assessment, as reduced by the advance tax or self-assessment tax, if any, paid before the expiry of the assessment year, and any tax deducted or collected at source, does not exceed ten thousand rupees.]
Footnotes
- 31.Sub. by Act No. 4 of 2026, w.e.f. 1-3-2026. Prior to its substitution, section 276CC, as ins. by Act No. 41 of 1975, w.e.f. 1-10-1975 and later on amended by Act No. 4 of 1988, w.e.f. 1-4-1989, Act No. 32 of 2003, w.e.f. 1-6-2003, Act No. 18 of 2005, w.e.f. 1-4-2006, Act No. 23 of 2012, w.e.f. 1-7-2012, Act No. 13 of 2018, w.e.f. 1-4-2018, Act No. 23 of 2019, w.e.f. 1-4-2020 and Act No. 6 of 2022, w.e.f. 1-4-2022, read as under : "276CC. Failure to furnish returns of income.—If a person wilfully fails to furnish in due time the return of fringe benefits which he is required to furnish under sub-section (1) of section 115WD or by notice given under sub-section (2) of the said section or section 115WH or the return of income which he is required to furnish under sub-section (1) of section 139 or by notice given under clause (i) of sub-section (1) of section 142 or section 148 or section 153A, he shall be punishable,— (i) in a case where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds twenty-five hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any other case, with imprisonment for a term which shall not be less than three months but which may extend to two years and with fine: Provided that a person shall not be proceeded against under this section for failure to furnish in due time the return of fringe benefits under sub-section (1) of section 115WD or return of income under sub-section (1) of section 139— (i) for any assessment year commencing prior to the 1st day of April, 1975; or (ii) for any assessment year commencing on or after the 1st day of April, 1975, if— (a) the return is furnished by him before the expiry of the assessment year or a return is furnished by him under sub-section (8A) of section 139 within the time provided in that sub-section; or (b) the tax payable by such person, not being a company, on the total income determined on regular assessment, as reduced by the advance tax or self-assessment tax, if any, paid before the expiry of the assessment year, and any tax deducted or collected at source, does not exceed ten thousand rupees."↩