276CCC. [ Failure to furnish return of income in search cases. [ Inserted by Act 14 of 1997, Section 10 (w.r.e.f. 1.1.1997).]
- If 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 158-BC, 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 accounts, other documents or any assets requisitioned under section 132-A, after the 30th day of June, 1995, but before the 1st day of January, 1997.]
