Prosecution Establishment Expenses.

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..... uthorities seeking clarifications. After considering the representations, and other material available on record, the necessary clarifications are as under :- Query- Whether prosecution establishment expenses have to be charged for every year in default ? Reply- Prosecution establishment expenses have not to be charged for every year in default. First of all compounding fees payable for all th .....

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..... of Income-tax has been authorised to compound the offence in cases of minor defaults relating to TDS (before launching prosecution). Even on these cases, the prosecution establishment expenses would be charge before passing the order for compounding the offence. Query- Whether prosecution establishment expenses have to be charged in those cases where prior to 18-11-85 it was agreed to compound t .....

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