Section 276CCC:
Failure to furnish return of income in search cases.
1If a person wilfully fails to
furnish in due time the return of total income which he is required to furnish by notice given under clause
(a) of section 158BC, he shall be punishable with imprisonment for a term which shall not be less than
three months but which may extend to three years and with fine:
Provided that no person shall be punishable for any failure under this section in respect of search
initiated under section 132 or books of account, other documents or any assets requisitioned under
section 132A, after the 30th day of June, 1995 but before the 1st day of January, 1997.
Notes:
1. Ins. by Act 14 of 1997, s. 10 (w.e.f. 1-1-1997).