U/s 276CC of Income Tax Act 1961 - Identify the potential cases for prosecution - Income Tax - EFS INSTRUCTION NO. 55

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]