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of <h1>Tax Authorities Unveil New Scientific Method for Prosecuting Source Tax Defaults Under Sections 276B and 276BB</h1> The circular provides updated guidelines for identifying and processing prosecution cases under Sections 276B and 276BB of the Income Tax Act for failure to pay tax deducted or collected at source. It introduces a more scientific, risk-based approach for case selection, mandates processing of defaulter cases, and emphasizes fair consideration of circumstances before initiating prosecution. The guidelines allow flexibility for tax authorities to evaluate cases based on compliance behavior and mitigating factors.
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