Streamlining of procedure for identification and processing of cases for prosecution under Sections 276B & 276BB of the Income Tax Act 1961, and related issues

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..... handewalan Extn. Dated 18th Oct. 2016 To All Pr. CCIT(CCA)/CCIT/CCIT(TDS), all DGIT(lnv.) and all CCIT(Central) Madam/Sir, Sub : Streamlining of procedure for identification and processing of cases for prosecution under Sections 276B & 276BB of the Income Tax Act 1961, and related issues - reg. Guidelines issued vide F. No. 285/90/2008-IT(lnv.-I)/05 dated 24.04.2008 contains the procedure .....

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..... entification of potential prosecution cases forthwith, in supersession of earlier guidelines of the Board on the subject, including those contained in F No. 285/90/2013-IT(lnv.) dated 07.02.2013: (i) Offences u/s 276B: Failure to pay tax deducted at source to the credit of Central Government by the due date A list of cases of defaulters shall be generated periodically by the DGIT(Systems) based .....

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..... u/s 276B of the Act. 3. It is reiterated that in addition to the above list of cases defaulters generated by DGIT(Systems), the CIT(TDS) may consider any other case for prosecution based on information from sources such as survey/spot verification/grievances received. The CIT(TDS) may also select any other case, based on facts and circumstances of that case, under intimation to the Pr.CCIT/CClT(T .....

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..... "Addressing genuine concerns of the assessee while processing cases for TDS/TCS related prosecution under Direct Tax Laws". Doubts have been raised regarding interpretation of words "before detection" used in para 4.1 of the said guidelines. It has been decided to supersede the above guidelines with the following: (i) Section 278AA of the Act provides that for the purposes of section 276B, no p .....

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