https://www.taxtmi.com/circulars?id=68156 Revised procedure prescribes categories of offences to be processed for prosecution under Direct Tax laws, including failures to deposit TDS/TCS, wilful attempts to evade tax or payment, failure to produce books or comply with audit directions, falsification of accounts, and abetment of false returns. Processing authorities, thresholds and appellate-confirmation requirements determine mandatory cases; preferred timelines for processing by assessing officers or authorized officers are specified; search/survey detections and compounding petitions receive special procedural treatment; exceptions include cases of major fraud, links to anti-national activity, large-scale concealment and an age-based restraint for elderly individuals. en-us Thu, 24 Apr 2008 00:00:00 +0530 Tue, 11 Mar 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68156 Revised procedure prescribes categories of offences to be processed for prosecution under Direct Tax laws, including failures to deposit TDS/TCS, wilful attempts to evade tax or payment, failure to produce books or comply with audit directions, falsification of accounts, and abetment of false returns. Processing authorities, thresholds and appellate-confirmation requirements determine mandatory cases; preferred timelines for processing by assessing officers or authorized officers are specified; search/survey detections and compounding petitions receive special procedural treatment; exceptions include cases of major fraud, links to anti-national activity, large-scale concealment and an age-based restraint for elderly individuals. Circulars Income Tax Thu, 24 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68156