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Income-tax Act, 1961 · Chapter XXII: Offences and Prosecutions

Section 276CC: Failure to furnish returns of income

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

In plain words

This section makes it a punishable offence to wilfully fail to furnish a return of income or fringe benefits in due time. The punishment depends on the amount of tax that would have been evaded. If the evasion exceeds twenty-five hundred thousand rupees, the sentence is more severe. This rule encourages timely filing and accurate reporting of income.

  • Applies to wilful failure to furnish returns under section 139, 142, 148, 153A, 115WD, or 115WH.
  • If tax evaded exceeds twenty-five hundred thousand rupees, punishment is rigorous imprisonment from six months to seven years and fine.
  • In any other case, punishment is imprisonment from three months to two years and fine.
  • No proceedings for returns due for assessment years commencing prior to 1st day of April, 1975.
  • For later years, no proceedings if the return is furnished before the expiry of the assessment year.
  • Also no proceedings if tax payable on total income, reduced by advance tax and tax deducted at source, does not exceed three thousand rupees.

Example: If a person wilfully fails to file and the tax evaded is less than twenty-five hundred thousand rupees, they face imprisonment from three months to two years and fine. If the tax evaded is higher, the punishment is rigorous imprisonment from six months to seven years and fine.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

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

(b) the tax payable by him 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.]]

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 276CC