Section mapper · Penalties and prosecution
Section 276CC of the Income-tax Act, 1961 is now
section 479 of the Income-tax Act, 2025
Prosecution for not filing your return.
- Was
s.276CC, Income-tax Act, 1961 (repealed)- Is now
s.479(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 479(1) keeps the offence of wilfully failing to furnish a return in due time — under section 263(1), or in response to a notice under section 268(1) or 280 — with the same threshold-based exceptions.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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