When prosecution under Section 276CCC shall be launched?
​​Prosecution under Section 276CCC shall be launched where a person wilfully fails to furnish in due time return of total income which he is required to furnish by notice given under section 158BC(a).

However, no prosecution is launched under this provision where the search is initiated under Section 132 or books of account, other documents or assets are requisitioned under section 132A after 31-05-2003. In such a case, on failure to furnish a return of income in response to a notice issued by the assessing officer, the prosecution shall be launched under Section 276CC.​