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Shristi Rajput
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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