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Prosecution


Vishal Varma   09 October 2019

Vishal Varma

 1 points

| My Other Post

sec 277CC delay in filling the return.....how to solve the case after getting in the court

avater

Kapadia Pravin   10 October 2019

Kapadia Pravin

 915 likes  14283 points

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276CC.  Failure to furnish returns of income If a person wilfully fails to furnish in due time 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 subsection (1) of section 142 or section 148, 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 1 lakh, 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 three years and with fine: 


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