Section 276C(1) → Section 382
Prosecution for willful attempt to evade tax
Quick Answer
Section 276C(1) of the Income Tax Act, 1961 (Prosecution for willful attempt to evade tax) corresponds to Section 382 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 276C(1)
Provision Summary
Rigorous imprisonment for willfully attempting to evade any tax, penalty or interest.
Sec 382
Provision Summary
Retained. The core 'Tax Evasion' criminal section.
Key Changes & Highlights
- Digital evidence (emails/logs) now given primary importance in proving 'willful attempt'.
Frequently Asked Questions
What does Section 276C(1) of the Income Tax Act 1961 deal with?
Section 276C(1) (Prosecution for willful attempt to evade tax) Rigorous imprisonment for willfully attempting to evade any tax, penalty or interest.
What is the new section number for Section 276C(1) under the Direct Tax Code 2025?
Section 276C(1) of the ITA 1961 maps to Section 382 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 276C(1) under the new tax code?
Section 276C(1) is marked as "Retained" with status "Active". Impact: Critical - High-stakes criminal risk.
What are the key changes to Section 276C(1) under DTC 2025?
Digital evidence (emails/logs) now given primary importance in proving 'willful attempt'.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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