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of <h1>Clarification on Prosecution Expenses for Income Tax Defaults: No Annual Charges, Fixed Fees for Minor TDS Defaults.</h1> The circular addresses the charging of prosecution establishment expenses related to income tax defaults. It clarifies that these expenses are not charged annually for each year of default. Instead, they are determined based on the total compounding fees, with a fixed charge applied if fees are below Rs. 50,000. Prosecution expenses are charged even if no prosecution is launched, particularly in minor TDS defaults. For cases agreed to be compounded before November 18, 1985, expenses are not charged if administrative approval or Commissioner agreement was obtained prior to this date.
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