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What section 276CC covers
Section 276CC is a prosecution provision for failure to furnish an income-tax return. It applies when a person does not file a return required under section 139(1), or does not file a return in response to a notice issued by the income-tax authorities. It is different from an ordinary late-filing fee or an assessment adjustment: the department may seek criminal prosecution, subject to the sanction requirements in section 279.
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Potential punishment
The official punishment table uses the tax amount specified for the offence to place a case in one of three bands:
| Tax amount in the official table | Maximum punishment stated |
|---|---|
| Exceeding ₹50 lakh | Imprisonment up to two years, or fine, or both |
| More than ₹10 lakh and up to ₹50 lakh | Imprisonment up to six months, or fine, or both |
| Other cases | Fine only |
These are statutory maximums, not an automatic sentence. The exact exposure depends on the facts, the assessment and the prosecution papers.
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What changed under the current CBDT framework
The revised compounding guidelines issued on 17 October 2024 apply to both pending and new applications. The CBDT FAQ issued on 17 March 2025 describes several practical changes:
- Earlier offence categorisation has been removed.
- There is no longer a stated limit on the number of compounding applications.
- A fresh application can be filed after defects in an earlier application are cured.
- The former 36-month limit for filing has been removed.
The FAQ states that an application may be filed at any time after the offence is committed, whether or not the department has noticed the default and whether or not prosecution proceedings have begun. This does not make delay cost-free: the charge table provides a 50% increase when the application is made beyond 12 months from the end of the month in which the prosecution complaint was filed.
Who decides the application and when section 279 matters
Under section 279, prosecution for section 276CC requires prior sanction from the specified senior income-tax authority. The statutory compounding authority is the Principal Chief Commissioner or Chief Commissioner of Income-tax, or an equivalent senior authority. The CBDT procedure identifies the jurisdictional Principal CCIT, CCIT, Principal DGIT or DGIT as the office before which the application is filed.
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Compounding can be requested before a complaint is filed or after prosecution proceedings have commenced. Filing the application does not itself terminate a complaint. You must obtain the written order and comply with every payment and other condition in that order.
Check section 270AA before choosing compounding
If you have recently received the relevant assessment order and satisfy the statutory conditions, section 270AA may offer immunity from penalty under section 270A and from initiation of proceedings under sections 276C and 276CC. The application is made to the Assessing Officer, not to the compounding authority, and the usual statutory window is one month from the end of the month in which the assessment order is received.
This route is time-sensitive and fact-specific. Check it immediately when an assessment order arrives; do not wait for a prosecution complaint if the one-month period may still be open. If the conditions or deadline are not met, the section 276CC compounding procedure remains the relevant route to examine.
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How to apply: a step-by-step procedure
1. Identify the exact default and jurisdiction
Collect the assessment year (or years), the return required, the notice that triggered the obligation if applicable, and the date on which the return should have been filed. Determine whether a prosecution complaint has been filed and record its number and date. Also note the tax sought to be evaded or the tax on under-reported income used in the department’s computation, and whether the return default followed a search or survey.
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Use the jurisdiction connected with the case to identify the correct Principal CCIT, CCIT, Principal DGIT or DGIT. A filing sent to the wrong office can create avoidable defects and delay, so verify the authority and local submission process before signing the affidavit.
2. Reconcile the underlying tax records
Bring together the return or proposed corrected return, assessment order, notice of demand, interest calculation, penalty orders, challans and all correspondence about the alleged default. Reconcile the figures with the prosecution complaint and sanction papers, if those documents have been served. If the figures differ, prepare a written reconciliation rather than relying on an oral explanation.
Compounding is not a substitute for correcting the return or paying lawful tax and interest. Resolve outstanding statutory dues, or document the precise amount and status of any dispute, before presenting the application.
3. Prepare Annexure-I
The revised guidelines prescribe the application format in Annexure-I. Complete every field for each assessment year, quarter or offence covered. The CBDT FAQ permits one application to include one or more offences under different sections and one or multiple years or quarters, where the facts and jurisdiction support that combined filing.
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Use the section numbers and dates exactly as they appear in the assessment and prosecution records. If another prosecution section is cited for the same conduct, identify it in the application rather than silently treating the matter as a section 276CC-only case.
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4. Execute the affidavit correctly
The application must be made as an affidavit on ₹100 stamp paper. Follow the current Annexure-I and guideline requirements for the deponent’s signature, verification, authority to sign and supporting attachments. For a company, firm or other entity, ensure that the person signing has a current board resolution, power of attorney or other authority required by the applicable form and local practice.
Check names, permanent-account-number details, addresses, assessment years and complaint references against the identity and tax records. An inconsistency between the affidavit and the department’s file is a common source of a defect notice.
5. Pay the prescribed application fee
The CBDT FAQ confirms that an application fee is prescribed. The accessible FAQ material does not reproduce every current fee-table field, including the amount, payment channel or local receipt method. Confirm those details with the jurisdictional office or the latest CBDT instructions immediately before filing. Keep the payment receipt and attach it in the manner required by the office.
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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchDo not confuse the application fee with the compounding charge. The fee accompanies the application; the charge is calculated under the compounding table and is payable according to the final order.
6. File with the competent authority
Submit the signed Annexure-I affidavit, application-fee proof and supporting papers to the jurisdictional Principal CCIT, CCIT, Principal DGIT or DGIT. Follow that office’s current electronic or physical submission instructions. Obtain an acknowledgement showing the date of filing and retain a complete, paginated copy of everything submitted.
7. Calculate the likely compounding charge
Use the official charge table and the correct tax base. For an ordinary section 276CC return default, the charge is 15% of the tax sought to be evaded or the tax on under-reported income, subject to a minimum of ₹5 lakh. Where the return default follows a search or survey, the rate is 30% of that base, subject to a minimum of ₹10 lakh.
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If the application is filed beyond 12 months from the end of the month in which the prosecution complaint was filed, the computed charge increases by 50%. Establish the complaint month from the filed complaint, not from a later summons date. When the same issue also attracts section 276C(1), the official table states that only the section 276C(1) charge applies for the overlapping issue and year; obtain a written computation where sections overlap.
| Case | Rate and minimum in the official table | Timing adjustment |
|---|---|---|
| Ordinary section 276CC return default | 15% of tax sought to be evaded or tax on under-reported income; minimum ₹5 lakh | 50% increase if filed beyond the stated 12-month point after the complaint month |
| Return default pursuant to search or survey | 30% of the same tax base; minimum ₹10 lakh | 50% increase if filed beyond the stated 12-month point after the complaint month |
| Overlapping section 276C(1) issue | Apply the section 276C(1) charge for the overlapping issue and year, as stated in the official table | Confirm the computation in writing |
The minimum is applied to the computed charge under the relevant category. Ask the authority to confirm the tax base, the search-or-survey classification and any overlap before arranging funds.
8. Answer defects and information requests
Monitor the acknowledgement and all communications from the competent authority. Respond within the period stated in a defect memo or notice, supplying missing pages, corrected affidavits, clearer challans, authority documents or reconciliations as requested. The revised framework allows a fresh application after defects are cured, so preserve proof of the original filing and the corrected submission.
Maintain an indexed file containing the complaint, sanction papers, return and assessment records, demand and interest statements, tax-payment challans, fee receipt, computation sheet, identity documents and correspondence. This makes it possible to answer a specific query without changing the factual position from one submission to the next.
9. Pay and comply with the written order
Wait for the competent authority’s written decision and read every condition. The order should be the basis for the final amount, payment deadline, instalment permission if any, and documents to be furnished. Pay through the channel specified by the authority and retain the challan or receipt. Then confirm that the department has recorded compliance and understand what happens to the prosecution complaint under the order.
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- Completed Annexure-I for every offence, year or quarter included.
- ₹100 stamp-paper affidavit executed in the prescribed form.
- Proof of the applicant’s identity, tax registration and authority to sign.
- The relevant return, notice under which it was required, and any later or corrected return.
- Assessment order, computation, notice of demand, interest and penalty records.
- Prosecution complaint number and date, summons or court papers, if issued.
- Sanction order or sanction reference under section 279, if available.
- Tax, interest and other statutory-dues challans, with a reconciliation to the department’s demand.
- Application-fee receipt and any correspondence confirming the competent jurisdiction.
- Search or survey records when the return default is said to arise from one.
The exact attachment list can vary with the applicant’s status and the jurisdictional office’s current checklist. Treat the latest Annexure-I and office instructions as controlling.
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Compounding versus section 270AA immunity
| Issue | Section 270AA route | Section 276CC compounding |
|---|---|---|
| Purpose | Potential immunity from penalty under section 270A and initiation of sections 276C/276CC proceedings | Settlement of an offence that may already be known to the department or already prosecuted |
| Where filed | Assessing Officer | Jurisdictional Principal CCIT, CCIT, Principal DGIT or DGIT |
| Timing | Generally one month from the end of the month in which the assessment order is received, subject to statutory conditions | Any time after the offence, including after a complaint, under the revised FAQ |
| Financial consequence | Depends on eligibility and the statutory conditions; no compounding-charge calculation is made under this route | 15% or 30% rates, applicable minimums and a possible 50% delay increase under the official table |
These are not interchangeable forms. Check section 270AA first when its short deadline could still be running; otherwise prepare the compounding application on the facts recorded in the prosecution file.
Common mistakes and how to prevent them
Using the old 36-month rule
The revised framework removed the former 36-month filing limit. Do not reject a potentially viable application solely because more than 36 months have passed. Instead, calculate whether the 50% delay increase applies and obtain the current office’s filing instructions.
Assuming no deadline means no cost to waiting
The FAQ permits filing at any time, but the official table increases the computed charge by 50% after the specified 12-month point measured from the end of the complaint month. Record that month as soon as a complaint is filed.
Sending the papers to the wrong authority
Confirm the jurisdictional Principal CCIT, CCIT, Principal DGIT or DGIT and the office’s submission method. Keep the acknowledgement; an unacknowledged courier or email does not prove a valid filing.
Leaving the tax base unexplained
The rate is applied to tax sought to be evaded or tax on under-reported income, not automatically to the gross demand. Include a computation that ties the base to the assessment and identifies adjustments, interest and penalties separately.
Ignoring search, survey or overlapping sections
A search or survey can move the case to the 30% rate and ₹10 lakh minimum. An overlapping section 276C(1) allegation can change which charge applies. Resolve both classifications with the records before paying.
Treating filing as the end of the case
Only the written compounding order and documented compliance address the prosecution. Continue monitoring notices and court dates until the authority and, where relevant, the court record reflect the effect of the order.
A practical filing checklist
- Write down every assessment year, return obligation, notice date and complaint reference.
- Check whether the section 270AA one-month window may still be open.
- Identify the jurisdictional competent authority and obtain its current checklist.
- Reconcile the return, assessment, demand, interest, penalties and prosecution computation.
- Classify the case as ordinary, search/survey-related or overlapping with section 276C(1).
- Prepare Annexure-I and execute the ₹100 stamp-paper affidavit exactly as prescribed.
- Pay the current application fee and preserve the receipt.
- File with proof of delivery and retain a complete indexed copy.
- Respond to defects promptly; file a corrected application if required.
- Pay the final amount and satisfy every condition in the written order.
Professional review is sensible in a prosecution case
Section 276CC applications combine criminal-procedure consequences with assessment computations. A qualified Indian tax lawyer or chartered accountant can verify the complaint and sanction, the tax base, section 270AA eligibility, the search-or-survey classification, the affidavit and the effect of any overlapping prosecution section. The competent authority’s latest instructions control the fee amount, payment channel, annexures and local filing practice, so confirm those details immediately before submission.
Bottom line
Use the revised Annexure-I procedure and file the ₹100 stamp-paper affidavit with the prescribed fee before the jurisdictional Principal CCIT, CCIT, Principal DGIT or DGIT. You may apply before or after prosecution, and the old 36-month limit no longer applies. Do not delay unnecessarily: the official table can add 50% to the charge after the stated 12-month point, while a timely section 270AA application may provide a separate immunity route if its conditions are met.
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