INCOME TAX

EFS INSTRUCTION NO.55

DATED 22-3-2016

U/s 276CC of Income Tax Act 1961 - Identify the potential cases for prosecution

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]