https://www.taxtmi.com/circulars?id=68444 Selection for prosecution of failures to remit TDS/TCS will follow a risk based approach reflecting deductor compliance behaviour; DGIT(Systems) will generate periodic lists of defaulters for processing by the TDS/TCS jurisdictional officer. Processing is mandatory in the sense of formal consideration but does not mandate filing; the CIT concerned must apply mind to facts. CIT(TDS) may also select cases from surveys, grievances or searches; defaults for other years may be included. Reasonable cause considerations must be weighed and compounding applications handled on priority. en-us Tue, 18 Oct 2016 00:00:00 +0530 Sat, 05 Apr 2025 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68444 Selection for prosecution of failures to remit TDS/TCS will follow a risk based approach reflecting deductor compliance behaviour; DGIT(Systems) will generate periodic lists of defaulters for processing by the TDS/TCS jurisdictional officer. Processing is mandatory in the sense of formal consideration but does not mandate filing; the CIT concerned must apply mind to facts. CIT(TDS) may also select cases from surveys, grievances or searches; defaults for other years may be included. Reasonable cause considerations must be weighed and compounding applications handled on priority. Circulars Income Tax Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68444