https://www.taxtmi.com/circulars?id=8857 Proposals for prosecution must establish both that a verification or account was false and that it was false to the assessee's knowledge, with explicit identification of the oral and documentary evidence and a witness by witness and document by document statement of the facts to be proved; prosecution counsel must evaluate evidence for and against and advise whether the case is suitable for prosecution. The Board advises discontinuing routine solicitation of the assessee's reaction for this offence to avoid delay and risk of evidence tampering, while ensuring material relied upon is secured. en-us Tue, 09 May 1972 00:00:00 +0530 Mon, 30 May 2011 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8857 Proposals for prosecution must establish both that a verification or account was false and that it was false to the assessee's knowledge, with explicit identification of the oral and documentary evidence and a witness by witness and document by document statement of the facts to be proved; prosecution counsel must evaluate evidence for and against and advise whether the case is suitable for prosecution. The Board advises discontinuing routine solicitation of the assessee's reaction for this offence to avoid delay and risk of evidence tampering, while ensuring material relied upon is secured. Circulars Income Tax Tue, 09 May 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8857