19[Failure to furnish return of income in
search cases.
276CCC. 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 158BC,
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 account, other documents or
any assets requisitioned under section 132A,
after the 30th day of June, 1995 but before the 1st day of January, 1997.]