Prosecution Establishment Expenses.

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....s have been received from the field authorities seeking clarifications. After considering the representations, and other material available on record, the necessary clarifications are as under :- Query- Whether prosecution establishment expenses have to be charged for every year in default ? Reply- Prosecution establishment expenses have not to be charged for every year in defaul....

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....ply- As per the Board's instruction dated 7-6-1984, the Commissioner of Income-tax has been authorised to compound the offence in cases of minor defaults relating to TDS (before launching prosecution). Even on these cases, the prosecution establishment expenses would be charge before passing the order for compounding the offence. Query- Whether prosecution establishment expenses have ....