The CBDT has issued a document titled “Standard Operating Procedure For Prosecution In Cases Of TDS/ TCS Default“. The SOP sets out in a systematic manner the procedure for identification of cases of TDS/ TCS default, the procedure for launching prosecution and the time frame for completing the entire process. The role of the different TDS authorities in addressing the issue of prosecution and compounding of TDS cases is also set out in detail.
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CBDT Lays Down Procedure For Launching Prosecution For TDS/ TCS Default
Note: This has to be read with the CBDT Guidelines For Compounding Of Offences Under Direct Tax Laws