Launch of Income Tax Business Application (ITBA) – Prosecution Module (Phase 2)
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....dam, 1. This is in reference in the subject mentioned above Phase 1 of the Prosecution Module of ITBA was rolled out in 06.03.2011 in which lucity to invite prosecution proposal. Issue authorisation u/s 279(1) and recording Grant proceedings was provided. The functionality for Compounding Proceedings and Grant / Withdraw immunity has now been rolled out in Phase 2 with effect from 23.05.2017. 2. The Prosecution Module of ITBA can be assured by entering the following URL in the browser : The Path for entering Prosecution module is : ITBA Portal →Login→Modules→Prosecution. 3. The following additional functionalities have been made available in Phase 2 of Prosecution Module of ITBA: (i) Compounding : a. Functionality uti....
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....igation Expenses in the relevant fields. After this be used in generate intimation letter for monitoring the assessee that his application has been approved supplied to payment of Compounding Charges specified with letter. A template for such intimation letters has been provided in the System. d. Once the assesse pays Compounding Charges, the CCIT / DGIT can generate Compounding their u/s 279(2) of the I.T. Act 351(2) of the W.T. Act. The user can shown present prosecution of the application for compounding in the Module. In this regard to both approved and prosecution order in the Module is specified in the Board instruction dated 23.12.2014 on the subject. (ii) Grant/Withdrawal of Immunity: a. A activity to grant immunity u/s 278AB(3....