Clarification regarding the applicability of modified guidelines on prosecution dated 07.02.2013.

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....T (CCA)/AII DGsIT/All CCsIT (Central) Sub.: Clarification regarding the applicability of modified guidelines on prosecution dated 07.02.2013. Ref: Director (Inv.)- V & OSD (Legal), CBDT, New Delhi's letter in F.No. 285/90/2013- IT(Inv.), dated 07.02.2013 Section 276B & 276BB of the I.T. Act 1961 contains the provisions regarding offences and prosecution related to TDS & TCS default respectively....

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....e amended guidelines, cases, where amount of tax deducted is Rs. 1,00,000/- or more and the same is not deposited by the "due date", are to be mandatorily processed for prosecution, while those involving belated remittances of Rs, 25,000/- to Rs. 1,00,000/- have to be processed for prosecution depending upon the facts and circumstances of the case. 3. Doubts have been received from the field form....