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Prosecution for non-filing under the Income-tax Act 2025

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Yes. Wilful failure to file a return is covered by Sec 479 of the Income-tax Act 2025 for tax year 2026-27 onwards. Defaults for FY 2025-26 and earlier are dealt with under Sec 276CC of the 1961 Act. Filing on time remains the simplest protection.

Provisions

Sec 479, Income-tax Act 2025 (old Sec 276CC)

Analysis

The mapping links old Sec 276CC to Sec 479 of the 2025 Act with medium confidence, so check the exact wording, including any small tax exception, when a notice arrives. Old years remain under the 1961 Act as the e-Filing FAQ on the new Act explains. Keep filing even when tax is nil or covered by TDS, because a return on record removes this risk. If a return is late, file it as soon as possible.

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  1. File every year's return by the due date.
  2. For any missed year, file belated or updated returns quickly.
  3. Check the section and Act on any notice.
  4. Keep acknowledgements safe.

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Connect nowPay and start: Prosecution for non-filing, Sec 276CC (now 479), ₹9,999

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