Section 276CC → Section 383
Prosecution for failure to furnish return of income
Quick Answer
Section 276CC of the Income Tax Act, 1961 (Prosecution for failure to furnish return of income) corresponds to Section 383 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 276CC
The starting point is Section 276CC of the Income Tax Act, 1961 — prosecution for failure to furnish return of income. Jail term for not filing ITR if the tax evasion exceeds Rs. 10,000 (standard limit).
The new code maps this to Section 383: the provision is retained and renumbered as Section 383 of the Income-tax Act, 2025, applying from 1st April 2026. Retained. Prosecution generally not initiated if the tax payable (after TDS/Advance tax) is less than Rs. 10,000.
On the ground, changes to Section 276CC carry a High impact. Prevents total non-filing of tax returns.
Sec 276CC
Provision Summary
Jail term for not filing ITR if the tax evasion exceeds Rs. 10,000 (standard limit).
Sec 383
Provision Summary
Retained. Prosecution generally not initiated if the tax payable (after TDS/Advance tax) is less than Rs. 10,000.
Key Changes & Highlights
- Threshold for initiating prosecution raised to Rs. 25,000 in recent internal circulars.
Related Sections
Related Articles from the Tax Academy
Frequently Asked Questions
What does Section 276CC of the Income Tax Act 1961 deal with?
Section 276CC of the Income Tax Act, 1961 covers prosecution for failure to furnish return of income. Jail term for not filing ITR if the tax evasion exceeds Rs. 10,000 (standard limit).
Where does Section 276CC of the ITA 1961 go under the Income-tax Act, 2025?
Section 276CC of the Income Tax Act, 1961 maps to Section 383 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Prosecution generally not initiated if the tax payable (after TDS/Advance tax) is less than Rs. 10,000.
Why does the change to Section 276CC matter for taxpayers?
The transition impact for Section 276CC is rated High. Prevents total non-filing of tax returns.
What are the key changes to Section 276CC under the Income-tax Act, 2025?
Threshold for initiating prosecution raised to Rs. 25,000 in recent internal circulars. These points are specific to Section 276CC (Prosecution for failure to furnish return of income).
Disclaimer: This mapping of Section 276CC (Prosecution for failure to furnish return of income) to Section 383 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 276CC is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
Need professional help on Section 276CC?
Compare trusted providers — both offer CA services ready for the Income-tax Act, 2025.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?