Income Tax

Potential cases for prosecution u/s 276CC identified for failure to furnish return of income.

Potential cases for prosecution u/s 276CC identified for failure to furnish return of income. The Section provides rigorous/simple impriosnment of 7 years to 3 months

EFS Instruction No. 63
Tel: 0120-2770029, Fax:  0120-2770452
Email:adg2.systems@incometaxindia.gov.in

DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
New Delhi-110055

F. No. JDIT(S)-2(4)/Systems Directorate/CBDT/011/2014-15                                          

Dated 14.06.2017

To
The Pr. Chief Commissioner of Income Tax (CCA),
Ahmedabad/Bangalore/Bhopai/Bhubaneswar/Chandigarh/Chennai/Delhi/Guwahati/Hyderabad/Jaipur/Kochi/Kolkata/Kanpur/Lucknow/Nagpur/Mumbai/Patna/Pune

The Commissioner of Income tax (Computer Operations& Admn)

SirIMadam,

Sub: Potential cases for consideration of prosecution under section 276CC

Potential cases for prosecution u/s 276CC have been identified from NMS Cycle-4 cases on the basis of rules approved by Board.

2. The above cases have been pushed into a functionality named “Actionable Information Monitoring System (AIMS) module of ITBA The functionality provides an option to view information and mark the case as “Proposed for prosecution” or “Not proposed for prosecution”

3. The Assessing Officers may be instructed to view the information and take necessary action u/s 276CC if the conditions prescribed u/s 276CC are fulfiled.

4. It is requested to contact ITBA helpdesk in case of any issues in respect of the

a. URL of helpdesk- http://itbahelpdesk.incometax.net
b. Help desk number- 0120-2772828-42
c. Email ID- helpdesk messaging@incometax.gov.in
d. Help desk Timings- 8:30 A.M.- 7.30 P.M. (Monday to Friday)

Yours   faithfully ,

(Sanjeev Singh)
Addl. Director General (Systems) 2

Copy to for information:

  1. The P.S to Chairman, Member (L &C), Member (lnv.), Member (IT) & Member (Rev.), Member(A&J) & Member (P&V)  CBDT, North Block, New Delhi.
  2. The DGIT (Systems), ARA Centre, E-2, Ground Floor, Jhandewalan Extn, New Delhi.
  3. The DGIT (I&CI), ARA Centre, E-2, Ground Floor, JhandewalanExtn, New Delhi
  4. The Web Manager, for www.irsofficersonline.gov.in website.
  5. ITBA Publisher (ITBA.Publisher@incometax.gov.in) for https://itba.incometax.gov.in portal with request to upload the instruction on the ITBA portal.
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