Failure to remit TDS/TCS: risk based prosecution selection with mandatory processing, section 278AA consideration, and compounding priority. Selection for prosecution of failures to remit TDS/TCS will follow a risk based approach reflecting deductor compliance behaviour; DGIT(Systems) will generate periodic lists of defaulters for processing by the TDS/TCS jurisdictional officer. Processing is mandatory in the sense of formal consideration but does not mandate filing; the CIT concerned must apply mind to facts. CIT(TDS) may also select cases from surveys, grievances or searches; defaults for other years may be included. Reasonable cause considerations must be weighed and compounding applications handled on priority.