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

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..... 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 in .....

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