Guidelines for engagement of Special Public Prosecutors (SPPs) to represent the Income Tax Department before Courts of Session and its subordinate Courts; revision of their schedule of fees and related matters - instructions regarding
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Special Public Prosecutor engagement: standardized eligibility, selection, duties and a revised fee and payment regime for tax prosecutions. Instruction prescribes engagement, qualifications, selection, term, renewal and duties of Special Public Prosecutors for representing the Income Tax Department in criminal trials, with applications in Proforma P1, evaluation by a five member Screening Committee, initial 18 month engagement renewable after annual performance appraisal (Proforma P2) and normally thereafter for three years (Proforma P3). It mandates CCIT administration of case allocation and centralized records, duties including trial representation, drafting, witness assistance and prompt certified copy procurement, termination and handover procedures, and a revised fee, allowance and payment regime with billing in Proforma P4 and specified rules for connected cases, out of pocket expenses and travel.
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Special Public Prosecutor engagement: standardized eligibility, selection, duties and a revised fee and payment regime for tax prosecutions.
Instruction prescribes engagement, qualifications, selection, term, renewal and duties of Special Public Prosecutors for representing the Income Tax Department in criminal trials, with applications in Proforma P1, evaluation by a five member Screening Committee, initial 18 month engagement renewable after annual performance appraisal (Proforma P2) and normally thereafter for three years (Proforma P3). It mandates CCIT administration of case allocation and centralized records, duties including trial representation, drafting, witness assistance and prompt certified copy procurement, termination and handover procedures, and a revised fee, allowance and payment regime with billing in Proforma P4 and specified rules for connected cases, out of pocket expenses and travel.
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