SECTION 276CC OF THE INCOME-TAX ACT, 1961 - OFFENCES AND PROSECUTION - RETURNS OF INCOME, FAILURE TO FURNISH - POTENTIAL CASES FOR CONSIDERATION OF PROSECUTION UNDER SECTION 276CC
EFS INSTRUCTION NO.55 [F.NO.JDIT(S)-2(4)/SYSTEMS DIRECTORATE/CBDT/011/2014-15], 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 NMS Cycle-3 that have neither filed the return of income nor have submitted the response have been identified as potential prosecution cases under section 276CC.
2. These cases have been pushed into a functionality named "Actionable Information Monitoring System (AIMS) (Path: ITD-> EFS->CIB->AIMS). The functionality provides an option to view ITS information and to mark the case as "Proposed for prosecution" and "Not proposed for prosecution". The EFS Instructions are available on i-taxnet (Path: Resources-> Downloads -> Systems ->ITD Instructions ->Instruction -EFS/CIB).
3. The Assessing Officers may be instructed to view the information and take necessary action under section 276CC if the conditions prescribed under section 276CC are fulfilled.
Refer: Taxmann.com
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Notification No. 24/2016
New Delhi, the 30th day of March, 2016
Income-tax
S.O. 1262(E).– In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (9th Amendment) Rules, 2016. (2) They shall come into force with effect from the 1st day of April, 2016.
2. In the Income-tax rules, 1962,−
(1) in rule 12,−
(a) in sub-rule (1),-
(A) after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(B) for the figures “2015”, the figures “2016” shall be substituted;
(C) in clause (ca), after the words “Hindu undivided family”, the words “or a firm, other than a limited liability partnership firm,” shall be inserted;
(D) in clause (g), after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(b) in sub-rule (5), for the figures “2014”, the figures “2015” shall be substituted.
(2) in Appendix-II, for “Forms Sahaj (ITR-1), ITR-2, ITR-2A, ITR-3, Sugam (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V”, the following forms shall respectively be substituted, namely:-
[Notification No. 24/2016/ F.No.370142/2/2016-TPL]
(Ekta Jain)
Deputy Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (8th Amendment) Rules, 2016, vide notification number S.O. No.1206(E), dated 23rd March, 2016.
- See more at: http://taxguru.in/income-tax/cbdt-notifies-itr12-2a-34s4-567-ay-201617.html#sthash.5wvZCKHn.dpuf[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Notification No. 24/2016
New Delhi, the 30th day of March, 2016
Income-tax
S.O. 1262(E).– In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (9th Amendment) Rules, 2016. (2) They shall come into force with effect from the 1st day of April, 2016.
2. In the Income-tax rules, 1962,−
(1) in rule 12,−
(a) in sub-rule (1),-
(A) after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(B) for the figures “2015”, the figures “2016” shall be substituted;
(C) in clause (ca), after the words “Hindu undivided family”, the words “or a firm, other than a limited liability partnership firm,” shall be inserted;
(D) in clause (g), after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(b) in sub-rule (5), for the figures “2014”, the figures “2015” shall be substituted.
(2) in Appendix-II, for “Forms Sahaj (ITR-1), ITR-2, ITR-2A, ITR-3, Sugam (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V”, the following forms shall respectively be substituted, namely:-
[Notification No. 24/2016/ F.No.370142/2/2016-TPL]
(Ekta Jain)
Deputy Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (8th Amendment) Rules, 2016, vide notification number S.O. No.1206(E), dated 23rd March, 2016.
- See more at: http://taxguru.in/income-tax/cbdt-notifies-itr12-2a-34s4-567-ay-201617.html#sthash.5wvZCKHn.dpuf[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Notification No. 24/2016
New Delhi, the 30th day of March, 2016
Income-tax
S.O. 1262(E).– In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (9th Amendment) Rules, 2016. (2) They shall come into force with effect from the 1st day of April, 2016.
2. In the Income-tax rules, 1962,−
(1) in rule 12,−
(a) in sub-rule (1),-
(A) after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(B) for the figures “2015”, the figures “2016” shall be substituted;
(C) in clause (ca), after the words “Hindu undivided family”, the words “or a firm, other than a limited liability partnership firm,” shall be inserted;
(D) in clause (g), after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(b) in sub-rule (5), for the figures “2014”, the figures “2015” shall be substituted.
(2) in Appendix-II, for “Forms Sahaj (ITR-1), ITR-2, ITR-2A, ITR-3, Sugam (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V”, the following forms shall respectively be substituted, namely:-
[Notification No. 24/2016/ F.No.370142/2/2016-TPL]
(Ekta Jain)
Deputy Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (8th Amendment) Rules, 2016, vide notification number S.O. No.1206(E), dated 23rd March, 2016.
- See more at: http://taxguru.in/income-tax/cbdt-notifies-itr12-2a-34s4-567-ay-201617.html#sthash.5wvZCKHn.dpuf[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Notification No. 24/2016
New Delhi, the 30th day of March, 2016
Income-tax
S.O. 1262(E).– In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (9th Amendment) Rules, 2016. (2) They shall come into force with effect from the 1st day of April, 2016.
2. In the Income-tax rules, 1962,−
(1) in rule 12,−
(a) in sub-rule (1),-
(A) after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(B) for the figures “2015”, the figures “2016” shall be substituted;
(C) in clause (ca), after the words “Hindu undivided family”, the words “or a firm, other than a limited liability partnership firm,” shall be inserted;
(D) in clause (g), after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(b) in sub-rule (5), for the figures “2014”, the figures “2015” shall be substituted.
(2) in Appendix-II, for “Forms Sahaj (ITR-1), ITR-2, ITR-2A, ITR-3, Sugam (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V”, the following forms shall respectively be substituted, namely:-
[Notification No. 24/2016/ F.No.370142/2/2016-TPL]
(Ekta Jain)
Deputy Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (8th Amendment) Rules, 2016, vide notification number S.O. No.1206(E), dated 23rd March, 2016.
- See more at: http://taxguru.in/income-tax/cbdt-notifies-itr12-2a-34s4-567-ay-201617.html#sthash.5wvZCKHn.dpuf[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Notification No. 24/2016
New Delhi, the 30th day of March, 2016
Income-tax
S.O. 1262(E).– In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (9th Amendment) Rules, 2016. (2) They shall come into force with effect from the 1st day of April, 2016.
2. In the Income-tax rules, 1962,−
(1) in rule 12,−
(a) in sub-rule (1),-
(A) after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(B) for the figures “2015”, the figures “2016” shall be substituted;
(C) in clause (ca), after the words “Hindu undivided family”, the words “or a firm, other than a limited liability partnership firm,” shall be inserted;
(D) in clause (g), after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(b) in sub-rule (5), for the figures “2014”, the figures “2015” shall be substituted.
(2) in Appendix-II, for “Forms Sahaj (ITR-1), ITR-2, ITR-2A, ITR-3, Sugam (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V”, the following forms shall respectively be substituted, namely:-
[Notification No. 24/2016/ F.No.370142/2/2016-TPL]
(Ekta Jain)
Deputy Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (8th Amendment) Rules, 2016, vide notification number S.O. No.1206(E), dated 23rd March, 2016.
- See more at: http://taxguru.in/income-tax/cbdt-notifies-itr12-2a-34s4-567-ay-201617.html#sthash.5wvZCKHn.dpuf[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Notification No. 24/2016
New Delhi, the 30th day of March, 2016
Income-tax
S.O. 1262(E).– In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (9th Amendment) Rules, 2016. (2) They shall come into force with effect from the 1st day of April, 2016.
2. In the Income-tax rules, 1962,−
(1) in rule 12,−
(a) in sub-rule (1),-
(A) after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(B) for the figures “2015”, the figures “2016” shall be substituted;
(C) in clause (ca), after the words “Hindu undivided family”, the words “or a firm, other than a limited liability partnership firm,” shall be inserted;
(D) in clause (g), after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(b) in sub-rule (5), for the figures “2014”, the figures “2015” shall be substituted.
(2) in Appendix-II, for “Forms Sahaj (ITR-1), ITR-2, ITR-2A, ITR-3, Sugam (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V”, the following forms shall respectively be substituted, namely:-
[Notification No. 24/2016/ F.No.370142/2/2016-TPL]
(Ekta Jain)
Deputy Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (8th Amendment) Rules, 2016, vide notification number S.O. No.1206(E), dated 23rd March, 2016.
- See more at: http://taxguru.in/income-tax/cbdt-notifies-itr12-2a-34s4-567-ay-201617.html#sthash.5wvZCKHn.dpuf[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Notification No. 24/2016
New Delhi, the 30th day of March, 2016
Income-tax
S.O. 1262(E).– In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (9th Amendment) Rules, 2016. (2) They shall come into force with effect from the 1st day of April, 2016.
2. In the Income-tax rules, 1962,−
(1) in rule 12,−
(a) in sub-rule (1),-
(A) after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(B) for the figures “2015”, the figures “2016” shall be substituted;
(C) in clause (ca), after the words “Hindu undivided family”, the words “or a firm, other than a limited liability partnership firm,” shall be inserted;
(D) in clause (g), after the word, brackets, figure and letter “sub-section (4E)”, the words, brackets, figure and letter “or sub-section (4F)” shall be inserted;
(b) in sub-rule (5), for the figures “2014”, the figures “2015” shall be substituted.
(2) in Appendix-II, for “Forms Sahaj (ITR-1), ITR-2, ITR-2A, ITR-3, Sugam (ITR-4S), ITR-4, ITR-5, ITR-6, ITR-7 and ITR-V”, the following forms shall respectively be substituted, namely:-
[Notification No. 24/2016/ F.No.370142/2/2016-TPL]
(Ekta Jain)
Deputy Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (8th Amendment) Rules, 2016, vide notification number S.O. No.1206(E), dated 23rd March, 2016.
- See more at: http://taxguru.in/income-tax/cbdt-notifies-itr12-2a-34s4-567-ay-201617.html#sthash.5wvZCKHn.dpuf