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REPRSENTATION u/s 276B -LATEST

on November 14, 2014

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DRAT REP TO INCOME TAX DEPARTMENT U/S 276B

The Principal CCIT (NWR), Chandigarh . Sub: Representation about issues relating to prosecution u/s 276B/ 276BB of the Income Tax Act, 1961 and rules/circular and procedures relating to the same. Respected Sir, The law relating to prosecution under the Income Tax Act, 1961 (hereinafter called the “Act” ) is in the statute book since long. But these have come to be implemented more vigorously only recently. This is more so in the case of provisions of sections 276B and 276BB of the Act as there is spurt of notices issued under these sections by following the Instruction No. 285/90/2013-IT(Inv) dated 07.02.2013 issued by the Board. This Instruction was subsequently advertised by Press Information Bureau, Govt. Of India through a Press Release dated 06.08.2013. By this Instruction, only a limited modification/revision has been made in the already existing Instruction dated 24.04.2008. We are an association of Tax Practioners. In the last 3 months, w

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REPRSENTATION u/s 276B -LATEST

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