Prosecution thresholds require collegium approval for lower-value defaults and ITAT confirmation before pursuing certain evasion offences. The circular sets monetary and temporal thresholds and procedural safeguards for initiating prosecution under Chapter XXII, excluding prosecution in normal circumstances for defaults below specified thresholds or short delays, while requiring prior administrative approval of a collegium of two CCIT/DGIT officers for exceptional or below-threshold cases; prosecution for wilful tax evasion is to follow confirmation of the penalty order by the ITAT. The annexure lists prosecutable sections and the approving authority for each offence.