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    <title>819/CBDT.</title>
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    <description>Tax officers must record prosecution suitability for all established concealment cases in an added &quot;Prosecution&quot; column (with two sub-columns) in Part II of the Register of Penalties; petty cases within the Board&#039;s non-prosecution threshold receive the entry &quot;Concealment not exceeding Rs.10,000&quot;, and cases considered unsuitable for prosecution must be logged as &quot;Not fit for prosecution&quot; with a confidential file page reference.</description>
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