F.No.285/08/2014-IT(Inv. V) /349
Government ofIndia
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
Room No. 515, 5th Floor, C-Block,
Dr. Shyama Prasad Mukherjee Civic Centre,
Minto Road, New Delhi -110002.
Dated: 09.09.20 19
Subject: Procedure for identification and processing of cases for prosecution under Direct Tax Laws-reg.
The Central Board of Direct Taxes has been issuing guide lines from time to time for streamlining the procedure of identifying and examining the cases fo r initiating prosecution for offences under Direct Tax Laws. With a view to achieve the objective behind enactment of Chapter XXfI of the Income-tax Act, 1961 (the Act), and to remove any doubts on the intent to address serious cases effectively, this circular is issued.
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Circular No : 24/2019Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/circular/circular-24-2019-11-09-2019.pdf