https://www.taxtmi.com/circulars?id=10157 Chapter XXXVI of the new Criminal Procedure Code sets periods of limitation applicable to offences under direct tax laws and IPC, requiring an immediate review, with prosecution counsel, of pending cases to determine feasibility of launching prosecutions. Officers must report to the Board on such cases within the internal timetable and, where limitation has expired or will expire imminently, finalise cases and file complaints in court before the applicable cutoff. The limitation rules also apply to cases already approved by the Board but where complaints remain unfiled. en-us Tue, 12 Feb 1974 00:00:00 +0530 Sat, 11 Jun 2011 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10157 Chapter XXXVI of the new Criminal Procedure Code sets periods of limitation applicable to offences under direct tax laws and IPC, requiring an immediate review, with prosecution counsel, of pending cases to determine feasibility of launching prosecutions. Officers must report to the Board on such cases within the internal timetable and, where limitation has expired or will expire imminently, finalise cases and file complaints in court before the applicable cutoff. The limitation rules also apply to cases already approved by the Board but where complaints remain unfiled. Circulars Income Tax Tue, 12 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10157