Prosecution for non-filing, Sec 276CC (now 479)

Tax notices

Prosecution for non-filing, Sec 276CC (now 479)

What this means, checked by a CA

This is a serious notice for not filing returns. We file what is pending, reply with reasons, and explore compounding to close it.

₹9,999

One time, + 18% GST

  • Per hearing
  • Due: Date in the show-cause

How we do it: IDFD

Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.

InformationWhat we need from you · 7 items
  1. PAN

    Identity on the case and portal

  2. Notice, all pages, with DIN

    Section, deadline, what is asked

  3. Date the notice was received

    Starts the reply clock

  4. Portal access (OTP with client during work)

    To view and respond on the portal

  5. Show-cause for prosecution

    Charge and years

  6. Income details for those years

    File pending returns

  7. Proof of tax paid / TDS

    Shows tax impact

DiscussionWhat we discuss · 3 items
  1. Which years were not filed and why?

    Reasonable cause

  2. Tax payable for those years?

    Exposure

  3. Compounding an option?

    Close without prosecution

FormsForms we file · 3 items
  1. Pending returns filed (belated or updated)

    Immediately

    Where: https://www.incometax.gov.in. Due: Immediately

  2. Reply to show-cause

    Date in notice

    Where: https://www.incometax.gov.in. Due: Date in notice

  3. Compounding application if chosen

    After reply

    Where: As per CBDT guidelines. Due: After reply

DeliverablesWhat you get · 2 items
  1. Returns and reply acknowledgements

    Decision on prosecution

    When: Months

  2. Compounding status note

    Closure if compounded

    When: Months

Ask a Savvy on WhatsApp

Your Savvy is a verified professional. Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Open the full page

+ 18% GST

Book Prosecution for non-filing, Sec 276CC (now 479)