The Department has framed its own guidelines/internal manual for the same. Some of the key steps are highlighted below: 1. The Assessing officer on the basis of records and after giving the Assessee an opportunity of being heard, prepares a proposal for initiation of of prosecution and sends the same to the Jurisdictional Commissioner; 2. The Income Tax Department may initiate prosecution under section 276CC of the Income Tax Act in respect of the defaulting taxpayer punishable with rigorous imprisonment for a term which may extend to a minimum of 3 months to two years, and with a fine, depending on the amount of his evasion. She discusses "Powers and Procedure for Income Tax Raids (Search and Investigation)". Income Tax Act, 1961 (hereinafter referred to as "the act") is the code for levying and computing taxes on the income of the people and is a mandatory statute with consequences for violation of the law. With such a nature, it becomes necessary to have A copy of this memorandum is contained in Section 3.00 of this Manual. 4.02 DUAL PROSECUTION It can be argued that neither the dual nor successive prosecution policies really applies to income tax prosecutions because even if the acts and transactions of the prior prosecution were the same income-producing activities, the tax crime did not TAX FRAUD PREVENTION MANUALForm #06.008. The Tax Fraud Prevention Manual builds upon the research and findings of the Great IRS Hoax, Form #11.302 book to help you deal administratively with the government and legal profession in defending your rights. It shows exactly how tax fraud on the part of the government, the legal profession, and the irm section on fraud referrals states that the primary objective of ci is an investigation leading to the prosecution, conviction and incarceration of individuals who violate criminal tax laws and related offenses. [xxii] the irm further states that since the federal sentencing guidelines tie the period of incarceration to the monetary value … Section 276B of the Income Tax Act, 1961, providing for the prosecution provision in case of default in payment of TDS under Chapter XVII-B and Chapter XII-D, was inserted by the Finance Act, 1968, for the first time by the legislature. The text of section 276B as inserted by the Finance Act, 1968 is reproduced as under: " 276B. Policy change: Increased emphasis on federal criminal prosecution. The Tax Division of the U.S. Department of Justice (DOJ) pursues both civil litigation and criminal investigations and prosecutions for failure to comply with employment tax obligations. 1 Recently, the DOJ has increasingly emphasized criminal prosecution of those who fail to 3.1 after identification of potential cases for prosecution by the cpc - tds in case of mandatory processing or otherwise, it should be entered in the 'prosecution register' maintained in form-c (page 74 of the prosecution manual) and to be reported to the cit (tds) who shall also maintain the prosecution register in form-d (page 75 of the … On 9th September 2019, Central Board of Direct Taxed ("CBDT") has issued 2 circulars with respect to the procedure for identification and processing of cases for prosecution under the Income Tax Act, 1961 and the relaxation of time limit for compounding the offence for which prosecution is pending. department (SLP of assessee is admitted in the case of Nilofar Currimbhoy v. ACIT