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Procedure for identification and processing of cases for prosecution under Direct Tax Laws - Income Tax - 24/2019

Extract

..... serious cases effectively, this circular is issued. 2. Prosecution is a criminal proceeding. Therefore, based upon evidence gathered, offence and crime as defined in the relevant provision of the Act, the offence has to be proved beyond reasonable doubt. To ensure that only deserving cases get prosecuted the Central Board of Direct Taxes in exercise of powers under section 119 of the Act lays down the following criteria for launching prosecution in respect of the following categories of offences. i. Offences u/s 276B: Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B. Cases where non-payment of tax deducted at source is ₹ 25 Lakhs or below, and the delay in deposit is less than 60 days from the due .....

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Procedure for identification and processing of cases for prosecution under Direct Tax Laws - Income Tax

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..... cipal Commissioner or Commissioner or Commissioner (Appeals) or the appropriate authority. For proper examination of facts and circumstances of a case, and to ensure that only deserving cases below the threshold limit as prescribed in Annexure get selected for filing of prosecution complaint, such sanctioning authority shall seek the prior administrative approval of a collegium of two CCIT/DGIT rank officers, including the CCIT/DGIT in whose jurisdiction the case lies. The Principal CCIT(CCA) concerned may issue directions for pairing of CCsIT/DGIT for this purpose. In case of disagreement between the two CCIT/DGIT rank officers of the collegium, the matter will be referred to the Principal CCIT(CCA) whose decision will be final. In the eve .....

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Procedure for identification and processing of cases for prosecution under Direct Tax Laws - Income Tax

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..... s by Government Sanctioning Authority with the previous administrative approval of the Collegium of two CCIT/DGIT rank officers 276B Failure to pay to credit of Central Government (i) tax deducted at source under Chapter XVII-B, or (ii) tax payable u/s 115-O(2) or second proviso to section 194B - (a) where non-payment of TDS exceeds ₹ 25 lakhs Sanctioning Authority (b) in other case Sanctioning Authority with the previous administrative approval of the Collegium of two CCIT/DGIT rank officers 276BB Failure to pay to the credit of Central Government the tax collected a source under section 206C (a) where non-payment of TCS exceeds ₹ 25 lakhs Sanctioning Authority (b) in other case Sanctioning Authority with the previous administr .....

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Procedure for identification and processing of cases for prosecution under Direct Tax Laws - Income Tax

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..... e approval of the Collegium of two CCIT/DGIT rank officers 277 False statement in verification or delivery of false account or statement etc - (a) where tax which would have been evaded exceeds ₹ 25 lakhs Sanctioning Authority (b) in other case Sanctioning Authority with the previous administrative approval of the Collegium of two CCIT/DGIT rank officers 277A Falsification of books of account or document, etc, to enable any other person to evade any tax, penalty or interest chargeable/leviable under the Act Sanctioning Authority with the previous administrative approval of the Collegium of two CCIT/DGIT rank officers 278 Abetment of false return, account, statement or declaration relating to any income or fringe benefits chargeable to .....

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Procedure for identification and processing of cases for prosecution under Direct Tax Laws - Income Tax

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