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    <title>U/S 261 of the Income Tax 1961 - Finance Minister&#039;s directions on filing of SLP in Supreme Court - Drafting of SLP &amp; framing proper substantial question of law</title>
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    <description>Directives mandate that the Substantial Question of Law be clearly drafted to reflect the statutory controversy as raised in the courts below; field officers must assist law officers and drafting counsel. When drafting is assigned by the Central Agency Section, the CIT/DIT must provide assistance, vet and approve the final SLP draft by e-mail within two days, and coordinate with nodal officers. For matters admitted and converted to civil appeals, the CIT/DIT must prepare a factual/legal brief once the case appears in the advance cause list and send a soft copy to the Directorate within fifteen days.</description>
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