Non-Filing of ITR and Non-Payment of Taxes May Lead to Prosecution u/s 276C

Vivek Jalan , Last updated: 21 November 2025 Share Follow on Google News

Non-filing of ITR and non-payment of taxes can cause prosecution u/s Section 276 C, which provides that a person who willfully attempts to evade tax, penalty, or interest under the Income Tax Act, 1961, or under-reports income, may be subject to rigorous imprisonment and fines. If the amount evaded

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About the Author

Vivek Jalan

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Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

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