TDS/TCS prosecution procedures: central identification, show cause process, sanctioning authority and compounding pathway clarified. Prosecution for TDS/TCS defaults is governed by CPC-TDS identification of two case categories, mandatory referral of higher-value defaults and discretionary referral of lower-value defaults; AO(TDS) must collect evidence, issue show cause notices, prepare assessment-year-specific proposals and forward them to CIT(TDS) who must apply mind, may obtain counsel opinion in complex cases, and grant or refuse sanction for prosecution. Compounding applications halt prosecution processing while pending and all authorities must record each procedural step in prosecution registers or the TRACES utility.
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TDS/TCS prosecution procedures: central identification, show cause process, sanctioning authority and compounding pathway clarified.
Prosecution for TDS/TCS defaults is governed by CPC-TDS identification of two case categories, mandatory referral of higher-value defaults and discretionary referral of lower-value defaults; AO(TDS) must collect evidence, issue show cause notices, prepare assessment-year-specific proposals and forward them to CIT(TDS) who must apply mind, may obtain counsel opinion in complex cases, and grant or refuse sanction for prosecution. Compounding applications halt prosecution processing while pending and all authorities must record each procedural step in prosecution registers or the TRACES utility.
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