Reasonable cause defenses in TDS/TCS defaults now to be considered before prosecution; compounding prioritized for prompt disposal. Instruction requires that before initiating prosecution for TDS/TCS defaults under 276B/276BB authorities must consider the defence of reasonable cause under 278AA, including voluntary remittance with interest prior to detection. Compounding applications must be prioritised and disposed within CAP timeframes, and senior commissioners and directors must disseminate the clarifications and monitor prosecution and compounding processes to ensure timely and judicious action.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reasonable cause defenses in TDS/TCS defaults now to be considered before prosecution; compounding prioritized for prompt disposal.
Instruction requires that before initiating prosecution for TDS/TCS defaults under 276B/276BB authorities must consider the defence of reasonable cause under 278AA, including voluntary remittance with interest prior to detection. Compounding applications must be prioritised and disposed within CAP timeframes, and senior commissioners and directors must disseminate the clarifications and monitor prosecution and compounding processes to ensure timely and judicious action.
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