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TMI BlogGuidelines for initiation of prosecution proceedings.X X X X Extracts X X X X X X X X Extracts X X X X ..... dings. 2. The efforts of the department should be to concentrate on relatively important cases in filing prosecution complaints. For achieving this, it is essential that greater stress is laid on offences involving tax frauds, fabrication of evidence and major defaults relating to various other offences. While selecting cases for filing prosecution complaints, it is necessary to examine the facts of the case properly so that complaints are filed in really strong and sustainable cases. 3. Once a default has been properly examined and it falls within the parameters of prosecution guidelines, the assessing officer should send a notice to the defaulter intimating the nature of offence committed and requiring the assessee to show cause why p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay the tax collected at source ------------- ------------------------------------------ The guidelines for defaults u/s 276B mentioned at (i) above will also be applicable to the defaults under this section. (iii) Section 276C(1) - Wilful attempt to evade tax, etc. --------------- -------------------------------- Prosecution u/s 276C(1) of the Income-tax Act, 1961 or the corresponding provision of the Wealth-tax Act 1957, need not be initiated if; (a) the income sought to be evaded is less than Rs. 25,000/- or (b) the net wealth sought to be evaded is less than Rs. 50,000/-. The same will apply to an offence u/s 277 for false statement in verification etc. (iv) Section 276C(2) - Wilful attempt to evade payment of taxes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e.f. 01-04-89, the prosecution under these sections may be filed in important and sustainable cases on merits. (viii) No guidelines are considered necessary for offences u/s 275A, 276 (prior to 01-04-76) 276 (w.e.f. 01-04-89), 276A (w.e.f. 01-04-65), 276AA and 276AB in view of the need for their strict enforcement. (ix) Similarly no guidelines are necessary for offence u/s 278 as it is invariably linked with other offences. 6. These instructions supersede all earlier instructions on the subject. 7. This may be brought to the notice of all the officers of your charge. [Board's F. No. 285/160/90-IT(Inv) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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