<s>[INST] When prosecution under Section 276CC shall be launched? [/INST] ​​​Prosecution under Section 276CC shall be launched if a person fails to furnish the return of income under the following provisions:

​In accordance with Section 139(1);
In response to a notice issued under Section 142(1)(i);
In response to a notice issued under Section 148 for re-assessment; or
In response to a notice issued under Section 153A for assessment in case of search.​ </s>