TaxTMI 
TaxTMI 
Procedure for identification and processing of cases for prosecution under Direct Tax Laws
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....h a view to achieve the objective behind enactment of Chapter XXII of the Income-tax Act, 1961 (the Act), and to remove any doubts on the intent to address serious cases effectively, this circular is issued. 2. Prosecution is a criminal proceeding. Therefore, based upon evidence gathered, offence and crime as defined in the relevant provision of the Act, the offence has to be proved beyond reasonable doubt. To ensure that only deserving cases get prosecuted the Central Board of Direct Taxes in exercise of powers under section 119 of the Act lays down the following criteria for launching prosecution in respect of the following categories of offences. i. Offences u/s 276B: Failure to pay tax to the credit of Central Government under Chapter....
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....legium of two CCIT/DGIT rank officers would mean the following- As per section 279(1) of the Act, the sanctioning authority for offences under Chapter XXII is the Principal Commissioner or Commissioner or Commissioner (Appeals) or the appropriate authority. For proper examination of facts and circumstances of a case, and to ensure that only deserving cases below the threshold limit as prescribed in Annexure get selected for filing of prosecution complaint, such sanctioning authority shall seek the prior administrative approval of a collegium of two CCIT/DGIT rank officers, including the CCIT/DGIT in whose jurisdiction the case lies. The Principal CCIT(CCA) concerned may issue directions for pairing of CCsIT/DGIT for this purpose. In case o....
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....th the previous administrative approval of the Collegium of two CCIT/DGIT rank officers 276AB Failure to comply with provisions of sections 269UC, 269UE and 269UL reg. purchase of properties by Government Sanctioning Authority with the previous administrative approval of the Collegium of two CCIT/DGIT rank officers 276B Failure to pay to credit of Central Government (i) tax deducted at source under Chapter XVII-B, or (ii) tax payable u/s 115-O(2) or second proviso to section 194B - (a) where non-payment of TDS exceeds ₹ 25 lakhs Sanctioning Authority (b) in other case Sanctioning Authority with the previous administrative approval of the Collegium of two CCIT/DGIT rank officers 276BB Failure to pay to the credit of Central ....