Addressing genuine concerns of assesses while processing cases for TDS/TCS related prosecution under Direct Tax Laws

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....12.2014 To All the Principal Chief Commissioners of Income Tax All the Chief Commissioners of Income Tax All the Directors General of Income Tax Sir/Madam, Sub : Addressing genuine concerns of assesses while processing cases for TDS/TCS related prosecution under Direct Tax Laws I am directed refer to the guidelines/procedure for identification and processing of prosecution cases u/s 276....

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....Government at all, in addition to the defaults under the category of Tax deducted but deposited beyond the due date prescribed in the Act. 3. A number of representations have been received from various trade bodies, chambers, associations etc. that prosecution proceedings under section 276B/276BB are being initiated indiscriminately without appreciating the reasons for default. 4. Considering th....