Failure to file income tax return - prosecution
Prosecution for wilful failure to file income tax return. Punishment: 3 months to 2 years imprisonment (plus fine) if tax evasion ≤ ₹25 lakh; 6 months to 7 years if more than ₹25 lakh.
Key provisions
- Prosecution for wilful failure to file income tax return. Punishment: 3 months to 2 years imprisonment (plus fine) if tax evasion ≤ ₹25 lakh; 6 months to 7 years if more than ₹25 lakh.
Use via API
GET/v1/tax-law/sections/by-2025-ref/351
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/351
RESPONSE · 200 OK
{
"act_2025_ref": "351",
"old_reference": "Section 276CC, Income Tax Act 1961",
"title": "Failure to file income tax return - prosecution",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}