https://www.taxtmi.com/circulars?id=9050 Transfers to Investigation/Central Circles are to be guided by factors such as the likelihood of establishing tax fraud for prosecution, coverage of diverse direct tax offences across strata and regions, emphasis on notorious high bracket evaders and organised malpractices, evidence of repeated or flagrant violations, prior convictions for serious economic offences, and attempts to fritter away or transfer assets to evade liability; investigations should normally be completed within three or four years and retention beyond four years requires Board approval. en-us Mon, 20 Dec 1976 00:00:00 +0530 Wed, 01 Jun 2011 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9050 Transfers to Investigation/Central Circles are to be guided by factors such as the likelihood of establishing tax fraud for prosecution, coverage of diverse direct tax offences across strata and regions, emphasis on notorious high bracket evaders and organised malpractices, evidence of repeated or flagrant violations, prior convictions for serious economic offences, and attempts to fritter away or transfer assets to evade liability; investigations should normally be completed within three or four years and retention beyond four years requires Board approval. Circulars Income Tax Mon, 20 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9050