CBDT instructions for Prosecution where ITR (AY 2013-14) not filed

CBDT instruction for Prosecution of certain Taxpayers where ITR (AY 2013-14) not filed

CBDT Instruction No. 55 dt. 22-3-2016 [F.NO.JDIT(S)-2(4)/SYSTEMS DIRECTORATE/CBDT/011/2014-15]

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.

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