TDS/TCS prosecution guidelines clarified: revised prioritisation applies to all pending offences under sections 276B and 276BB. The revised prosecution prioritisation for offences under sections 276B and 276BB functions as internal criteria for identifying and processing potential prosecution cases and does not change the statutory offence; it applies to all pending cases under those provisions irrespective of procedural stage, including identification, complaint filing and compounding.
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Provisions expressly mentioned in the judgment/order text.
TDS/TCS prosecution guidelines clarified: revised prioritisation applies to all pending offences under sections 276B and 276BB.
The revised prosecution prioritisation for offences under sections 276B and 276BB functions as internal criteria for identifying and processing potential prosecution cases and does not change the statutory offence; it applies to all pending cases under those provisions irrespective of procedural stage, including identification, complaint filing and compounding.
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