{"id":1457,"date":"2015-02-04T00:00:00","date_gmt":"2015-02-03T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T16:49:01","modified_gmt":"2015-12-29T11:19:01","slug":"standard-operating-procedure-for-prosecution-in-cases-of-tds-tcs-default","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/standard-operating-procedure-for-prosecution-in-cases-of-tds-tcs-default\/","title":{"rendered":"Standard operating procedure for prosecution in cases of TDS\/TCS default"},"content":{"rendered":"
\n
\n

Introduction<\/span><\/strong>:<\/span><\/o:p><\/span><\/p>\n

 <\/span><\/p>\n

 <\/span><\/p>\n

1.1             
\n<\/span><\/strong>As per the Income Tax Act, all
\ncases where TDS\/TCS is deducted but not deposited within the due date, as
\nprescribed, are punishable u\/s 276B\/276BB or 278A. The selection of cases &
\ntheir processing is further governed by Instruction F.No.
\n285\/90\/2008-IT(Inv-I)\/05 dated 24.04.2008 which has been modified by the CBDT
\n[vide F.No.285\/90\/2013-IT(Inv.)] dated 07.02.2013. Presently, the monetary
\nlimit specified for cases to be considered for prosecution is as under: <\/o:p><\/strong><\/p>\n

 <\/span><\/strong><\/p>\n

(i)                
\n<\/span><\/strong>Cases, where amount of tax deducted
\nis Rs.1,00,000 or more and the same is not deposited by the due date prescribed
\nunder the Income Tax Act, 1961 read with the Income Tax Rules, 1962 shall
\nmandatorily be processed for prosecution in addition to the recovery. <\/o:p><\/strong><\/p>\n

 <\/span><\/strong><\/p>\n

(ii)              
\n<\/span><\/strong>Cases, where the tax deducted is
\nbetween Rs.25,000 and Rs.1,00,000 and the same is not deposited by the due date
\nprescribed under the Income Tax Act, 1961 read with the Income Tax Rules, 1962
\nmay be processed for prosecution depending upon the facts and circumstances of
\nthe case, like where there are instances of repeated defaults and\/or tax has
\nnot been deposited till detection. <\/o:p><\/strong><\/p>\n

 <\/span><\/strong><\/p>\n

1.2             
\n<\/span><\/strong>Thus, the present Instructions
\nenvisage two categories of cases for prosecution in TDS related offences; the
\nfirst category is cases which are mandatorily to be processed (TDS of more than
\nRs. 1,00,000 deducted but not deposited before due date) and the second
\ncategory is defaults <\/o:p><\/strong><\/p>\n

 <\/span><\/p>\n

between
\nRs. 25,000\/- to 1,00,000\/- which may be processed depending upon facts and
\ncircumstances of the cases.<\/o:p><\/span><\/p>\n

 <\/span><\/p>\n

Identification
\nof cases:<\/span><\/strong><\/o:p><\/span><\/p>\n

 <\/span><\/p>\n

2.1.
\nCPC-TDS\/TRACES will generate a list of prosecutable cases for mandatory
\nprocessing for prosecution (List-A) in accordance with the criteria laid down
\nby the CBDT vide it\u2019s instruction dated 07.02.2013 or any other modified
\ncriteria, if the same is done in view of suggestions made in this regard. Such
\nidentification shall be done within one month of the filing of the quarterly
\nTDS statement. CPC \u2013 TDS following the Instruction dated 07.02.2013, adopted
\nfollowing two parameters for identifying prosecutable case for mandatory
\nprocessing:-<\/o:p><\/span><\/p>\n

 <\/span><\/p>\n

(i)                 
\n<\/span>where Late Payment Interest had not been
\npaid completely\/not paid at all till that date; <\/o:p><\/p>\n

 <\/span><\/p>\n

(ii)               
\n<\/span>where deduction had been made but no
\nchallan was available in the account of the deductor i.e. the amount was not at
\nall paid to the Government account. (Vide F.No. CPC(TDS)\/Prose_cases\/2014-15
\ndated 15.09.2014, limit of Rs. 1,00,000\/- <\/o:p><\/p>\n

 <\/span><\/p>\n<\/div>\n

<\/strong><\/p>\n

<\/p>\n
\n

<\/a>for
\nthe cases of Late Payment Interest and for Short Payment all the cases have
\nbeen approved.)<\/p>\n

 <\/p>\n

 <\/p>\n

2.2             
\nCPC-TDS will generate another list of
\ncases(List-B) involving defaults of delay in payment of Rs. 25,000 to Rs.
\n1,00,000\/- along with default sheets for the year as well as preceding year and
\nsubsequent year ( if details are available), within one month of the filing of
\nthe quarterly TDS statement, to help AO(TDS) to identify cases fit for
\nprosecution based on facts and circumstances of the case. The AO(TDS) can
\nidentify the cases from second list and also from the information gathered from
\nexternal sources to complete identification of second category of cases and
\nenter them in prosecution register maintained manually or on utility to be
\nprovided by CPC-TDS. <\/p>\n

 <\/p>\n

2.3             
\nIt may be noted that the TDS cases,
\notherwise dealt by the International Taxation Division, with respect to
\npayments made to non-residents also required to be dealt with in the same
\nmanner as other cases under Chapter-XVII of the Income Tax Act, 1961. <\/p>\n

 <\/p>\n

2.4             
\nIn cases of default in furnishing the
\nquarterly TDS statement, CPC-TDS shall generate the list of such non-filers
\nwithin one month from due date and communicate to the AO(TDS) for issue of
\nnotice and further pursuit. <\/p>\n

 <\/p>\n

Procedure for
\nlaunching prosecution<\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

3.1 After identification of potential
\ncases for prosecution by the CPC \u2013 TDS in case of mandatory processing or
\notherwise, it should be entered in the \u2018Prosecution register\u2019 maintained in
\nForm\u2013C (page 74 of the Prosecution Manual) and to be reported to the CIT(TDS)
\nwho shall also maintain the prosecution register in Form\u2013D (page 75 of the
\nProsecution Manual). Till a specific module in CPC-TDS is made functional for
\nhaving control on prosecution proceedings, the entries may be made in manual
\nregister.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

3.2<\/p>\n<\/td>\n

\n

Following  information\/documents  regarding 
\n the  deductor  may 
\n be  collected  by 
\n the<\/p>\n<\/td>\n<\/tr>\n

\n

AO(TDS) once the case is identified for processing :<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

(a) <\/strong>Details of the
\n company\/ firm\/ individual<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

Name of the company\/ firm\/individual<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Present address<\/p>\n<\/td>\n

\n

PAN Number<\/p>\n<\/td>\n

\n

TAN Number<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

(b) <\/strong>Details of its directors\/ partners\/ proprietor etc.<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

Name  of 
\n Directors\/  Partners\/  Proprietor 
\n as<\/p>\n

applicable for
\n the relevant year<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Date   of<\/p>\n

birth<\/p>\n<\/td>\n

\n

PAN &  residential<\/p>\n

address<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

(c)   
\n<\/strong>Accounts of the deductor for the relevant year
\nshowing late payments. <\/strong><\/p>\n

 <\/strong><\/p>\n

(d)  
\n<\/strong>Copies of the TDS statement filed by assessee
\ndeductor. <\/strong><\/p>\n

 <\/p>\n<\/div>\n

<\/p>\n

\n

<\/a>(e)   
\n<\/strong>Copies of challans of late deposit of TDS by the
\nassessee deductor. <\/strong><\/p>\n

 <\/strong><\/p>\n

(f)   
\n<\/strong>Copies of the intimations showing
\nlate payment interest for all the quarters of the relevant assessment year, if
\nit is available. <\/strong><\/p>\n

 <\/strong><\/p>\n

(g)  
\n<\/strong>Copies of Audit report, if they show default. <\/strong><\/p>\n

 <\/strong><\/p>\n

(h)  
\n<\/strong>While collecting above information,
\nAO(TDS) may also collect other details that may help the CIT(TDS) take a
\nconsidered decision as also assist subsequent compounding proceedings (if any)
\nviz. (a) whether the default was only in one year and no defaults took place
\nlater, (b) whether the deductor has himself rectified the mistake and deposited
\nthe tax along with interest prior to issue of notice by the department, (c)
\nwhether the same offence has been compounded earlier and if yes, how many time
\netc. <\/strong><\/p>\n

 <\/strong><\/p>\n

3.3             
\nThe AO(TDS) after collecting the above
\ninformation\/documents shall issue show cause notices to the person responsible
\nfor deduction (directors\/principal officers\/partners\/members\/ karta), within 45
\ndays of receipt of the list of prosecutable cases from CPC-TDS in accordance
\nwith Sections 278B\/278C r.w.s. 276B\/276BB of the Income-tax Act, 1961. <\/p>\n

 <\/p>\n

3.4             
\nIt may be ensured that the reply is
\nfurnished within 30 days of the issue of the show cause notice. In case no
\nreply is furnished within 30 days, it shall be presumed that the person
\nresponsible for deduction has no cause to state and the matter may be pursued
\nfurther. <\/p>\n

 <\/p>\n

 <\/p>\n

3.5             
\nThe AO(TDS) shall examine the
\nreasons\/reply for non-compliance and will prepare the proposal in Form \u2018F\u2019 (as
\nprescribed in Prosecution Manual) and send it to the CIT(TDS) through proper
\nchannel. Separate proposal should be submitted for separate assessment years.
\nThe Form <\/p>\n

 <\/p>\n

\u2018F\u2019 will
\nindicate inter alia, the following: <\/p>\n

 <\/p>\n

(a)  
\n<\/strong>The facts indicating the commission of offence. <\/strong><\/p>\n

 <\/strong><\/p>\n

(b)  
\n<\/strong>Chronology of events, primary & secondary
\nevidences to establish the offence. <\/strong><\/p>\n

 <\/strong><\/p>\n

(c)   
\n<\/strong>Present stage of the proceedings relating to the
\ncommission of offence. <\/strong><\/p>\n

 <\/strong><\/p>\n

(d)  
\n<\/strong>List of documentary evidences
\nincluding depositions, submissions to prove the offence. <\/strong><\/p>\n

 <\/strong><\/p>\n

(e)   
\n<\/strong>List of witnesses on which the departmental case
\ndepends. <\/strong><\/p>\n

 <\/strong><\/p>\n

(f)   
\n<\/strong>Any other facts or evidence to establish the
\noffence. <\/strong><\/p>\n

 <\/strong><\/p>\n

(g)  
\n<\/strong>It has to be clearly mentioned in
\nthe proposal whether the offence is second or subsequent offence in terms of
\nSection 278A. <\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

An entry can be made by the AO(TDS) in the Form \u2018C\u2019
\n(manual register or the specific module for prosecution as and when developed
\non TRACES) as soon as the proposal is moved.<\/p>\n

 <\/p>\n

 <\/p>\n

3.6
\nWhile the AO(TDS) will mandatorily refer all the cases of TDS default exceeding
\nRs.1 lakh to CIT(TDS), cases of defaults between Rs.25000-Rs.1lakh shall be
\nreferred to the CIT(TDS) only if he is satisfied that it is a case fit for
\nprosecution. The report to CIT(TDS) shall<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n<\/div>\n

<\/p>\n

\n

<\/a>be submitted within 60
\ndays of the issue of show cause notice. Time granted to furnish the reply may
\nbe excluded from this time limit.<\/p>\n

 <\/p>\n

3.7             
\nThe
\nCIT(TDS) is the competent authority to accord sanction u\/s 279(1). He shall: <\/p>\n

 <\/p>\n

 <\/p>\n

a.      
\n<\/strong>If he is of the opinion that the
\ncase is prima facie fit for prosecution, then, issue show cause notice(s) to
\nall proposed accused(s) u\/s 276B\/276BB r.w.s. 278B of the I.T. Act as to why
\nsanction for launching of prosecution should not be accorded. The show cause
\nnotice can be generated from the online module on TRACES, as and when the
\nfacility is made available. <\/strong><\/p>\n

 <\/strong><\/p>\n

b.     
\n<\/strong>He shall after hearing the assessee
\nand after proper application of mind clearly enunciate that while processing
\nthe cases for prosecution u\/s 276B\/276BB r.w.s. 278B, a fair and judicious view
\nhas been taken in view of the provisions of Section 278AA before filing the
\ncomplaint(s). This should get reflected in both the sanction orders passed by
\nthe Commissioners\/Directors under Section 279(1) and the complaints filed with
\nthe competent Courts: <\/strong><\/p>\n

 <\/strong><\/p>\n

i.            
\n<\/strong>There is no statutory requirement
\nfor obtaining opinion of the Counsel before granting sanction for prosecution.
\nHowever, given the fact that TDS offences are technical in nature, such
\nreference could be made in complex situations like identification of accused(s)
\netc to avoid legal infirmities in prosecution proposals\/complaints. In such
\ncases, it should be ensured that the opinion should be obtained from the
\nCounsel within 30 days. If after examining the opinion of the Standing Counsel,
\nhe is satisfied that it is a fit case for prosecution, he shall pass a speaking
\norder u\/s 279(1) separately for each assessment year. <\/strong><\/p>\n

 <\/strong><\/p>\n

ii.            
\n<\/strong>In case he is not satisfied after receiving reply,
\nhe shall drop the proceedings. <\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

An entry shall be made by the CIT(TDS) in the
\nprosecution register or in the utility as and when available in TRACES on
\npassing of such orders as mentioned in para (b) above or as soon as the
\ndecision to drop proceedings is made. The CIT(TDS) shall complete the process
\nand pass an order u\/s 279 sanctioning prosecution or dropping the show cause notice
\nwithin 60 days of receipt of the proposal.<\/p>\n

 <\/p>\n

3.8
\nThe assessee deductor can at any stage of the proceedings, file a compounding
\napplication before the Pr. Chief Commissioner of Income-tax\/Chief Commissioner
\nof Income-tax. Instruction vide F.No.285\/35\/2013-IT(Inv.V)\/108 dt.
\n23.12.2014 should be followed in dealing with the compounding applications.
\nIf a person who has committed an offence(s) under S.276B\/276BB files an
\napplication for compounding of the said offence(s), the application should be
\nprocessed on priority basis and mandatorily be disposed off within the time
\nframe as prescribed by the Central Action Plan guidelines. During the pendency
\nof the compounding<\/p>\n

 <\/p>\n<\/div>\n

<\/p>\n

\n

<\/a>application, the
\nCIT(TDS) shall keep the prosecution proposal pending. However, if the
\napplication is not decided within the prescribed time, the CIT(TDS) shall
\nproceed to file the complaint. As soon as an application for compounding is
\nmoved, an entry should be made in the prosecution register maintained manually
\nor in the utility as and when available in TRACES. Entries of subsequent action
\non compounding application shall also be made in such register.<\/p>\n

 <\/p>\n

3.9                   
\nThe CIT(TDS) after according sanction
\nu\/s 279(1) shall send back the records to the authority seeking sanction with
\nsanction order in duplicate, one for filing in the Court with complaint and
\nother for the record. <\/p>\n

 <\/p>\n

 <\/p>\n

3.10         
\nThe AO(TDS) shall, after entering
\nreceipt of the sanction order in the prosecution register maintained by him,
\nensure that the complaint is launched in the competent Court having
\njurisdiction over the place where the offence is committed. <\/p>\n

 <\/p>\n

 <\/p>\n

3.11         
\nThe CIT(TDS) & the AO(TDS) shall
\nboth make an entry in the respective registers maintained manually or in the
\nutility as and when available in TRACES. <\/p>\n

 <\/p>\n

 <\/p>\n

3.12         
\nSimilarly, if any such prosecutable
\noffence comes to light during the proceedings before the appellate authorities,
\nrevision authorities or any other proceedings, same shall also be treated at
\npar with other prosecutable cases as enumerated under Chapter-XVII of the
\nIncome Tax Act, 1961 and action shall be initiated in accordance with procedure
\nas laid vide this SOP. <\/p>\n

 <\/p>\n

TIME FRAME :-<\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

4.
\nThe time period for the entire process from identification to passing of order
\nu\/s 279(1)\/279(2) should be as under:<\/p>\n

 <\/p>\n\n\n\n\n\n
\n

Sr. No.<\/strong><\/p>\n<\/td>\n

\n

Section<\/strong><\/p>\n<\/td>\n

\n

Time<\/strong><\/p>\n

limit<\/strong><\/p>\n

for<\/strong><\/p>\n

submitting<\/strong><\/p>\n

proposal<\/strong><\/p>\n

for sanction
\n u\/s 279(1)<\/strong><\/p>\n<\/td>\n

\n

Time  limit<\/strong><\/p>\n

for<\/strong><\/p>\n

according<\/strong><\/p>\n

sanction<\/strong><\/p>\n

u\/s<\/strong><\/p>\n

279(1)<\/strong><\/p>\n<\/td>\n

\n

Time limit for<\/strong><\/p>\n

launching<\/strong><\/p>\n

Prosecution<\/strong><\/p>\n<\/td>\n

\n

Authority<\/strong><\/p>\n

to<\/strong><\/p>\n

submit<\/strong><\/p>\n

proposal<\/strong><\/p>\n

&<\/strong><\/p>\n

launch<\/strong><\/p>\n

prosecution<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

276B<\/p>\n<\/td>\n

\n

Within 90
\n days of generation of list on<\/p>\n

CPC-TDS  detection 
\n of<\/p>\n

offence  or receipt of<\/p>\n

information from any<\/p>\n

other source \/ income<\/p>\n

tax authority<\/p>\n<\/td>\n

\n

Within 60 days<\/p>\n

of   receipt of<\/p>\n

information from<\/p>\n

the AO(TDS)<\/p>\n<\/td>\n

\n

Within 30 days<\/p>\n

Of receiving<\/p>\n

Approval u\/s<\/p>\n

279(1)<\/p>\n<\/td>\n

\n

AO(TDS)<\/p>\n

having<\/p>\n

jurisdiction.<\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

276BB<\/p>\n<\/td>\n

\n

-do-<\/p>\n<\/td>\n

\n

-do-<\/p>\n<\/td>\n

\n

-do-<\/p>\n<\/td>\n

\n

-do-<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n<\/div>\n

<\/p>\n

\n

<\/a>STANDARD OPERATING PROCEDURE DEFINING
\nTHE ROLES OF DIFFERENT TDS AUTHORITIES IN ADDRESSING THE ISSUE OF PROSECUTION
\nAND COMPOUNDING OF TDS CASES<\/strong><\/p>\n

 <\/p>\n

I.<\/strong>         Role of Principal
\nCCIT\/CCIT(TDS):<\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

(i)           
\nTaking quarterly review meeting with
\nCIT(TDS) monitoring progress in all cases identified for prosecution. <\/p>\n

 <\/p>\n

(ii)         
\nApprising the Zonal Member of the
\nprogress\/ outcome made during the month through monthly DO. Copy of such progress
\nshall also be sent to Pr. DGIT(Admn.), New Delhi for information and
\nmonitoring. <\/p>\n

 <\/p>\n

(iii)       
\nDisposing all compounding petitions
\nreceived expeditiously and within the time period prescribed in the Central
\nAction Plan. While disposing off compounding petitions, speaking orders are
\nexpected to contain those facts based on which a fair and judicious view has
\nbeen taken in accordance with relevant provisions of the Income Tax Act, 1961. <\/p>\n

 <\/p>\n

II.<\/strong>        Role of CIT(TDS)<\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

(i)                 
\nEnsuring that the Guidelines issued vide
\nF.No.285\/35\/2013-IT(Inv.V)\/108 dt. 23.12.2014 are adhered to. <\/p>\n

 <\/p>\n

(ii)               
\nMonitoring the action in the cases of
\nmandatory processing for prosecution generated by the CPC-TDS on a monthly
\nbasis. <\/p>\n

 <\/p>\n

(iii)             
\nGuiding AO(TDS) to shortlist the cases
\nfor processing of prosecution on the basis of list-B and identified on the
\nbasis information received from external sources such as spot
\nverification\/survey and monitoring action thereon. <\/p>\n

 <\/p>\n

(iv)             
\nMaintaining a register in Form-D or in
\nonline utility as and when made available in TRACES wherein record of all cases
\nidentified for prosecution should be kept. <\/p>\n

 <\/p>\n

(v)               
\nProcessing all the proposal received by
\nhim and if he is of the opinion that the case is prima facie fit for
\nprosecution, issue show cause notices to the accused(s) u\/s 276B\/276BB r.w.s.
\n278B or 278C as to why sanction for launching of prosecution should not be
\naccorded. <\/p>\n

 <\/p>\n

(vi)             
\nSeeking opinion of the Prosecution or
\nStanding Counsel, as the case may be, about suitability of the case for
\nlaunching of prosecution and as well as strength of the case against
\naccused(s). Ensuring that the opinion is obtained from the Counsel within 30
\ndays. <\/p>\n

 <\/p>\n

(vii)           
\nExamining the opinion of the Standing
\nCounsel and on satisfaction that it is a fit case for prosecution, passing
\nspeaking orders u\/s 279(1) in the case of accused(s) for each assessment year
\nseparately. In case he is not satisfied, he shall drop the proceedings. <\/p>\n

 <\/p>\n

(viii)         
\nCompleting the process and passing an
\norder u\/s 279 sanctioning prosecution or dropping the show cause notice within
\n60 days of receipt of the proposal. <\/p>\n

 <\/p>\n<\/div>\n

<\/p>\n

\n

<\/a>(ix)             
\nMaking an entry for the following events
\nin the manual register or in the utility created in TRACES: <\/p>\n

 <\/p>\n

a.      
\nOn
\nreceipt of proposal from the AO(TDS). <\/p>\n

 <\/p>\n

b.     
\nOn
\nissue of show cause notice to the accused \/ co-accused. <\/p>\n

 <\/p>\n

c.      
\nOn passing of sanction order u\/s 279(1)
\nor on dropping of the proceedings as the case may be. <\/p>\n

 <\/p>\n

d.     
\nOn receipt of compounding application \/
\nreport on the compounding application. <\/p>\n

 <\/p>\n

e.      
\nOn filing of complaint \/ launching of
\nprosecution before the competent court. <\/p>\n

 <\/p>\n

f.      
\nOn
\nreceipt of order of competent Court <\/p>\n

 <\/p>\n

g.     
\nOn
\nappeal, if any appeal is filed. <\/p>\n

 <\/p>\n

III.<\/strong>      Role of Addl.CIT(TDS)<\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

(i)                 
\nDiscussing cases of list-B generated by
\nCPC-TDS and list prepared on the basis of information received from external
\nsources such as spot verification\/survey with AO(TDS) and also guiding them in
\nshort listing the cases fit for prosecution. <\/p>\n

 <\/p>\n

(ii)               
\nMonitoring timely action in all the
\ncases involving mandatory processing for prosecution or cases identified
\notherwise and to report the progress to the CIT (TDS) in the monthly DO. <\/p>\n

 <\/p>\n

IV.<\/strong>      Role of AO(TDS)<\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

(i)                 
\nDownloading list of cases identified by
\nCPC-TDS for mandatory proceeding of cases (list-A). <\/p>\n

 <\/p>\n

(ii)               
\nDownloading list-B of cases for
\nidentification of cases based on facts and circumstances of the cases and also
\nto examine cases on the basis of information gathered from external sources
\nsuch as spot verification \/ surveys and shortlist cases fit for prosecution
\namongst these cases after discussion with Range Head and CIT(TDS). <\/p>\n

 <\/p>\n

(iii)             
\nInitiating action and collecting
\ninformation in accordance with the procedures laid down above. <\/p>\n

 <\/p>\n

(iv)             
\nIssuing show cause notice to all the accused(s)
\nidentified by him giving due opportunity to the accused within 45 days of
\nreceipt of the list of prosecutable cases from CPC-TDS. <\/p>\n

 <\/p>\n

(v)               
\nSending the proposal prepared in Form
\n\u2018F\u2019 alongwith other information \/ documents to the CIT(TDS) through proper channel.<\/p>\n

 <\/p>\n<\/div>\n

<\/p>\n

<\/a>(vi)             
\nMaking an entry for the following events
\nin the manual register or as and when in the utility made available in TRACES: <\/p>\n

 <\/p>\n

a.      
\nInitiation
\nof proceedings for prosecution. <\/p>\n

 <\/p>\n

b.     
\nSending
\nthe proposal to the CIT(TDS) for necessary action. <\/p>\n

 <\/p>\n

c.      
\nDate
\nof receipt of sanction u\/s 279(1) of CIT(TDS). <\/p>\n

 <\/p>\n

d.     
\nFiling of complaint \/ launching of
\nprosecution in the competent court on receiving order u\/s 279(1). <\/p>\n

 <\/p>\n

e.      
\nIn case report on the compounding
\napplication is to be sent on filing of compounding application by the deductor,
\ndate of the report as well as when order on such application is received from
\nthe competent authority. <\/p>\n

 <\/p>\n

f.      
\nOn receiving orders of the competent Court
\nin the case, date of filing of appeal, if any filed. <\/p>\n

 <\/p>\n

V.<\/strong>        Role of CIT(CPC-TDS), Ghaziabad:<\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

(i)                 
\nGenerating list-A of defaulters along
\nwith their statement of defaults for mandatory processing of cases for
\nprosecution involving delayed payment of Rs. 1 lakhs or more as prescribed in
\nthe present Instruction and make it available to AO(TDS) as well as the
\nCIT(TDS) within one month of the filing of the quarterly TDS statement. <\/p>\n

 <\/p>\n

(ii)               
\nGenerating list-B of cases involving
\ndefaults of delay in payment of Rs. 25,000\/- to 1,00,000\/- alongwith default
\nsheets for the year as well as proceeding year and subsequent year (if dates
\nare available), to help CIT(TDS) AO(TDS) to identify cases fit for prosecution
\nbased on facts & circumstances of the cases within one month of the filing
\nof the quarterly TDS statement. <\/p>\n

 <\/p>\n

(iii)             
\nGenerating a list of non-filers of TDS
\nstatement within one month of the due date and communicating to the AO(TDS)
\nwith a copy to the CIT(TDS). <\/p>\n

 <\/p>\n

(iv)             
\nDeveloping and maintaining a specific
\nmodule\/utility in TRACES for identification and control over prosecution
\nproceedings where all the details of each case of prosecution can be maintained
\nonline. <\/p>\n

<\/div>\n<\/p><\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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