Streamlining of procedure for identification and processing of cases for prosecution under Sections 276B & 276BB of the Income Tax Act 1961, and related issues

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enue Central Board of Direct Taxes E-2, ARA Centre, Jhandewalan Extn. Dated 18th Oct. 2016 To All Pr. CCIT(CCA)/CCIT/CCIT(TDS), all DGIT(lnv.) and all CCIT(Central) Madam/Sir, Sub : Streamlining of procedure for identification and processing of cases for prosecution under Sections 276B & 276BB of the Income Tax Act 1961, and related issues - reg. Guidelines issued vid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eductors. In accordance with this, the following guidelines are issued for identification of potential prosecution cases forthwith, in supersession of earlier guidelines of the Board on the subject, including those contained in F No. 285/90/2013-IT(lnv.) dated 07.02.2013: (i) Offences u/s 276B: Failure to pay tax deducted at source to the credit of Central Government by the due date A list o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation and processing of cases under this section would be the same as for offences u/s 276B of the Act. 3. It is reiterated that in addition to the above list of cases defaulters generated by DGIT(Systems), the CIT(TDS) may consider any other case for prosecution based on information from sources such as survey/spot verification/grievances received. The CIT(TDS) may also select any other case, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uidelines were issued vide F. No. 285/90/2013 IT(lnv.V)/112 dated 27.12.2014 on the subject "Addressing genuine concerns of the assessee while processing cases for TDS/TCS related prosecution under Direct Tax Laws". Doubts have been raised regarding interpretation of words "before detection" used in para 4.1 of the said guidelines. It has been decided to supersede the above guidelines with the fol....