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 Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 276C(1)
Section 276C(1) of the 1961 Act sets out the rules on prosecution for willful attempt to evade tax. Rigorous imprisonment for willfully attempting to evade any tax, penalty or interest.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 276C(1) is retained and renumbered as Section 382 of the Income-tax Act, 2025. Retained. The core 'Tax Evasion' criminal section.
The transition impact on Section 276C(1) is assessed as Critical. High-stakes criminal risk.
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
Which subject does Section 276C(1) of the 1961 Act cover?
Section 276C(1) of the Income Tax Act, 1961 covers 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 Income-tax Act, 2025?
Section 276C(1) of the Income Tax Act, 1961 maps to Section 382 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. The core 'Tax Evasion' criminal section.
How does the Income-tax Act, 2025 affect Section 276C(1) in practice?
The transition impact for Section 276C(1) is rated Critical. High-stakes criminal risk.
What is new about Section 276C(1) under the Income-tax Act, 2025?
Digital evidence (emails/logs) now given primary importance in proving 'willful attempt'. These points are specific to Section 276C(1) (Prosecution for willful attempt to evade tax).
Disclaimer: This mapping of Section 276C(1) (Prosecution for willful attempt to evade tax) to Section 382 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 276C(1) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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