Procedure for identification and processing of cases for prosecution under Direct Tax Laws

Last updated: 05 December 2019

Notice Date : 09 September 2019

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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