EFS Instruction No. 55
[F.No.JDIT(S)-2(4)/Systems Directorate/CBDT/011/2014-15]
Dated: 22-3-2016
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.
Last Due date for filing IT Return for the assessment year 2014-2015 is on 31.03.2015 but I thought mistakenly stated in the article as assessment year 2013-2014 instead of Ay 2014-2015
Regards
S RAJENDRAN tax consultant, Trichy
9443648251
Sivaraj.in77@ yahoo.in