Income Tax Act, 1961
Section 7: Subs. by s. 106, ibid., for “three years” (w.e.f. 12012).
7. Subs. by s. 106, ibid., for “three years” (w.e.f. 12012).
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(iii) wilfully omits or causes to be omitted any relevant entry or statement in such books of
account or other documents; or
(iv) causes any other circumstance to exist which will have the effect of enabling such person to
evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.
276CC. Failure to furnish returns of income.—If a person wilfully fails to furnish in due time 1[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 2[clause (i) of
sub-section (1) of section 142] or 3[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 4[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 5[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 6[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
(b) the 7[tax payable by such person, not being a company,] on the total income
determined on regular assessment, as reduced by the advance tax, if any, paid, and any tax
deducted at source, does not exceed three thousand rupees.]]
8[276CCC. 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, 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 or books of account, other documents or any assets requisitioned under
section 132A, after the 30th day of June, 1995 but before the 1st day of January, 1997.]
9[276D. Failure to produce accounts and documents.—If a person wilfully fails to produce, or
cause to be produced, on or before the date specified in any notice served on him under sub-section (1)
of section 142, such accounts and documents as are referred to in the notice 10[or wilfully fails to comply
with a direction issued to him under sub-section (2A) of that section], he shall be punishable with rigorous
imprisonment for a term which may extend to one year 11[and with fine].]
wilfully omits or causes to be omitted any relevant entry or statement in such books of
account or other documents; or
causes any other circumstance to exist which will have the effect of enabling such person to
evade any tax, penalty or interest chargeable or imposable under this Act or the payment thereof.
276CC. Failure to furnish returns of income.—If a person wilfully fails to furnish in due time 1[the
return of fringe benefits which he is required to furnish under sub-section
of section 115WD or by
notice given under sub-section
of the said section or section 115WH or] the return of income which he
is required to furnish under sub-section
of section 139 or by notice given under 2[clause
of
sub-section
of section 142] or 3[section 148 or section 153A,] he shall be punishable,—
in a case where the amount of tax, which would have been evaded if the failure had not been
discovered, exceeds 4[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;
in any other case, with imprisonment for a term which shall not be less than three months but
which may extend to 5[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 6[return of fringe benefits under sub-section
of section 115WD or return of income
under sub-section
of section 139]—
for any assessment year commencing prior to the 1st day of April, 1975; or
for any assessment year commencing on or after the 1st day of April, 1975, if—
the return is furnished by him before the expiry of the assessment year; or
the 7[tax payable by such person, not being a company,] on the total income
determined on regular assessment, as reduced by the advance tax, if any, paid, and any tax
deducted at source, does not exceed three thousand rupees.]]
8[276CCC. 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
of section 158BC, 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 or books of account, other documents or any assets requisitioned under
section 132A, after the 30th day of June, 1995 but before the 1st day of January, 1997.]
9[276D. Failure to produce accounts and documents.—If a person wilfully fails to produce, or
cause to be produced, on or before the date specified in any notice served on him under sub-section
of section 142, such accounts and documents as are referred to in the notice 10[or wilfully fails to comply
with a direction issued to him under sub-section
of that section], he shall be punishable with rigorous
imprisonment for a term which may extend to one year 11[and with fine].]