Section 276CCC Income-tax Act, 1961

 Section 276CCC Income-tax Act, 1961: 

 Failure to furnish return of income in search cases.

1If 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.


Supreme Court of India Important Judgments And Leading Case Law Related to Section 276CCC Income-tax Act, 1961:  Not Yet Available

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