Guidelines for initiation of prosecution proceedings.

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....inability of the judicial administration to speed up the disposal, it has become necessary to re-examine the strategy in regard to initiating prosecution proceedings. 2. The efforts of the department should be to concentrate on relatively important cases in filing prosecution complaints. For achieving this, it is essential that greater stress is laid on offences involving tax frauds, fabrication of evidence and major defaults relating to various other offences. While selecting cases for filing prosecution complaints, it is necessary to examine the facts of the case properly so that complaints are filed in really strong and sustainable cases. 3. Once a default has been properly examined and it falls within the parameters of prosecution....

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....riodically. The above will also apply to the defaults of failure to deduct or pay the tax deducted at source in time committed prior to 01-04-1989. (ii) Section 276BB - Failure to pay the tax collected at source ------------- ------------------------------------------ The guidelines for defaults u/s 276B mentioned at (i) above will also be applicable to the defaults under this section. (iii) Section 276C(1) - Wilful attempt to evade tax, etc. --------------- -------------------------------- Prosecution u/s 276C(1) of the Income-tax Act, 1961 or the corresponding provision of the Wealth-tax Act 1957, need not be initiated if; (a) the income sought to be evaded is less than Rs. 25,000/- or (b....