The 60-second version
Section 276CC imposes rigorous imprisonment for willful failure to file return when tax evaded exceeds threshold — returning NRIs who missed transition-year ITR must file before prosecution notice and document reasonable cause.
276CC is criminal — belated ITR before prosecution notice may still save you from rigourous imprisonment
Section 276CC prosecution applies when assessee willfully fails to furnish return and tax evaded exceeds prescribed threshold — returning NRIs who skipped transition-year ITR face prosecution risk if foreign income was substantial.
Filing belated return under Section 139(4) before prosecution complaint and paying tax with interest reduces exposure — 273B reasonable cause may apply to related penalties but not 276CC prosecution directly.
Belated fee lane: Section 234F guide for civil late-filing fee on belated return.
276CC vs civil routes
| Route | Section | Nature |
|---|---|---|
| 276CC prosecution | 276CC | Criminal |
| 234F late fee | 234F | Civil fee |
| 273B immunity | 273B | TDS/TCS penalty |
| Belated return | 139(4) | Compliance |
Defence path
Check notice
Prosecution complaint.
File belated
139(4) ITR.
Pay tax
Plus interest.
Document cause
Relocation proof.
Legal counsel
Criminal defence.
Flow
276CC kit
- Prosecution notice.
- Belated ITR ack.
- Tax challan.
- Relocation evidence.
- CA + lawyer letter.
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Threshold
276CC applies when tax evaded exceeds threshold in statute — verify current threshold with CA before assuming low-risk.
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vs 234F?
234F is civil late-filing fee up to INR 5,000-10,000; 276CC is criminal prosecution with imprisonment.
vs 273B?
273B covers TDS/TCS penalty immunity; 276CC is criminal prosecution for willful non-filing.
Belated save?
Filing belated return before prosecution complaint may support defence — not guaranteed immunity.
Foreign income?
Unreported Schedule FA income may increase tax evaded amount for 276CC threshold test.
RNOR?
RNOR who fails to file ITR with Indian-source income may face 276CC if willful and above threshold.
Compounding?
Tax offences may be compounded in some cases — consult criminal tax lawyer.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.