INCOME TAX
EFS INSTRUCTION NO.55
DATED 22-3-2016
As per Central Action Plan 2015-16, Systems Directorate was directed to identify the potential cases for prosecution under section 276CC (prosecution for non-filing of return of income). Earlier, non-filers for AY 2013-14 were identified by Systems Directorate for NMS Cycle-3. The last date for filing the return of income for the AY 2013-14 was 31-3-2015, and therefore the taxpayers identified under NMS Cycle-3 that have neither filed the return of income nor have submitted the response have been identified as potential prosecution cases under section 276CC.
2. These cases have been pushed into a functionality named "Actionable Information Monitoring System (AIMS) (Path: ITD→ EFS → CIB → AIMS). The functionality provides an option to view ITS information and to mark the case as "Proposed for prosecution" and "Not proposed for prosecution". The EFS Instructions are available on i-taxnet (Path: Resources → Downloads → Systems → ITD Instructions → Instruction -EFS/CIB).
3. The Assessing Officers may be instructed to view the information and take necessary action under section 276CC if the conditions prescribed under section 276CC are fulfilled.
[F. NO. JDIT(S)-2(4)/SYSTEMS DIRECTORATE/CBDT/011/2014-15]