April 21, 2026
Submitted By: Shristi Rajput
Circular No. 24/2019 Procedure of identification and processing of cases of prosecution under direct tax laws
CBDT Circular No. 24/2019 (very short description): This circular lays down the procedure for identifying, sanctioning, and processing prosecution cases under Direct Tax Laws, ensuring that prosecution is initiated only in deserving cases after proper approval and following standardized guidelines.
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