Find
Sec 276CC is about wilfully not filing a return. Sec 276C is about a wilful attempt to evade tax, such as hiding income or false entries. Sec 276C is more serious and needs stronger evidence.
ITR
Non-filing versus wilful attempt to evade tax
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Provisions
Sec 276CC (now Sec 479); Sec 276C (now Sec 478); Sec 278E, Income-tax Act 1961
Analysis
Sec 276C (now Sec 478) targets acts like concealment and false statements, while Sec 276CC (now Sec 479) targets the failure to file. If the department alleges both, it likely thinks income was hidden, not just a return missed. Your reply must cover both: why returns were not filed and that no income was concealed, with full disclosure now. This is a case for a tax lawyer.
Close
- Read which acts are alleged under each section.
- Gather proof of income and its disclosure.
- File and pay before replying.
- Engage a lawyer for the reply.
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