Prosecution in search and seizure cases must be initiated promptly to prevent settlement immunity and ensure deterrence.
Prosecutions in search and seizure operations must be initiated promptly for offences such as refusal to answer questions, refusal to sign statements, false statements, obstruction of public servants, failure to produce documents or returns, and related criminal offences, with complaints filed before an assessee applies to the Settlement Commission to prevent statutory immunity. Senior officials are required to prioritise, monitor, and report monthly on initiation of prosecution complaints, with performance judged on the quality and number of cases.

Judicial jurisdiction allocation ensures uniform departmental legal positions in appellate proceedings and coordinates High Court and Supreme Court appeal monitoring.
Judicial Commissioners will head geographically organised zones, maintain a databank of questions of law to ensure uniform Departmental stances, monitor work after appeals are filed, ensure official presence at hearings to take instructions, coordinate briefing of Departmental counsel, circulate High Court orders within the zone, mark SLP proposals for databank creation, and refer interzonal contradictions to the Board; the Delhi Judicial Commissioner will administratively control the Supreme Court Cell and monitor Supreme Court SLP activities.

Interest relief under Wealth Tax permitted conditionally where return filed and tax paid, subject to authority discretion.
Designated wealth-tax authorities may reduce or waive interest under Section 17B if the assessee has filed the return for the relevant year and paid the entire assessed tax except the interest sought to be reduced or waived. Relief is permissible where delay or nonpayment results from seizure of books or cash during proceedings under Section 132, or where a return is voluntarily filed without detection; authorities may impose additional conditions and may grant relief for assessment years from 1989-90 onwards.

Accrual taxation of deep discount bonds: annual mark-to-market accrual taxed as interest or business income.
Income from deep discount bonds is to be taxed annually by marking each bond to market on the financial year valuation date under RBI valuation guidelines; the increase between successive valuation dates is taxable as interest income for investors or business income for traders. On transfer before maturity, sale proceeds over adjusted cost (acquisition cost plus income already taxed under annual valuation) are taxable as capital gains for investors or business income for traders. On redemption, taxable income equals redemption price less last valuation date value (or adjusted cost for intermediate purchasers). STRIPS follow the same treatment and stripping/reconstitution is not a transfer.

Proforma requirement for filing SLPs: stricter completeness and 45 day advance submission required and adherence to monetary limits enforced.
The Board prescribes a revised Proforma 'B' for SLP proposals requiring strict completion, specified documentary enclosures, a date-wise movement annexure, and confirmation that the proposal reaches the Board at least 45 days before the limitation date. Proposals without a completed Proforma 'B' or sent contrary to prescribed monetary limits will be returned to the CCIT and delays attributed to the CCIT's office; the instruction is effective immediately.

Tax deduction from salaries: employer must estimate taxable salary, apply prescribed rates and perquisite valuation, and remit timely.
Instructions under section 192 for financial year 2001-2002 set out prescribed rates and a surcharge for tax deduction from salaries, employer and DDO duties to estimate annual salary, apply specified deductions and rebates (including Chapter VI-A and Chapter VIII provisions), adjust for multi-employer situations via Forms 10E and 12C, value perquisites under amended Rule 3 with recordkeeping requirements, issue TDS certificates (Form 16/12BA), file annual returns (Form 24), remit tax timely using correct challans, and observe penalties, interest and criminal sanctions for non-compliance; a limited relief on TDS for non-monetary perquisites for lower-salaried employees and for free/concessional travel tickets applies for FY2001-02 only.

Selection for tax scrutiny: additional categories with concealment indicators may be examined subject to CCIT approval and allocation adjustments.
Procedures expand permitted selections for income-tax scrutiny beyond numerical limits to include survey-detected additional income, definite reports of concealment including from enforcement agencies, and cases involving recurring substantive issues with substantial tax implications, all subject to CCIT approval; allocation of cases may be adjusted to Additional CIT/JCIT ranges or to Income Tax Officers depending on case nature, also with CCIT approval.