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U/s 276CC of Income Tax Act 1961 - Identify the potential cases for prosecution

Income Tax - EFS INSTRUCTION NO. 55 - Dated:- 22-3-2016 - EFS INSTRUCTION NO.55 DATED 22-3-2016 As per Central Action Plan 2015-16, Systems Directorate was directed to identify the potential cases for prosecution under section 276CC (prosecution for non-filing of return of income). Earlier, non-filers for AY 2013-14 were identified by Systems Directorate for NMS Cycle-3. The last date for filing the return of income for the AY 2013-14 was 31-3-2015, and therefore the taxpayers identified under N .....

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