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of <h1>CBDT Sets Guidelines for Prosecution in Tax Evasion Cases; Rs. 25 Lakh Threshold for Non-Compliance.</h1> The Central Board of Direct Taxes has outlined procedures for prosecuting offences under Direct Tax Laws, focusing on cases involving significant tax evasion or non-compliance. Prosecution is pursued only when evidence supports charges beyond reasonable doubt, and specific criteria are met. For offences like failure to pay tax deducted at source or collected at source, and attempts to evade taxes, prosecution is generally not initiated if the amount involved is Rs. 25 lakhs or below unless approved by a collegium of senior officers. This circular aims to ensure that only deserving cases are prosecuted, with administrative oversight to prevent undue legal actions.
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