Circular No. 24/2019 — Guidelines for prosecution — collegium approval
Date: 2019-09-09 Status: ACTIVE Category: Search & Seizure / Assessment Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Revised guidelines for launching prosecution proceedings. Introduces collegium mechanism for approval, minimum thresholds, and safeguards against routine prosecution.
Key Directions
- Prosecution to be launched only with collegium approval.
- Minimum tax evaded threshold: Rs. 25 lakhs.
- Compounding of offences permitted on payment of specified amount.
- Age and health of assessee to be considered as mitigating factors.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 279 | — | Needs Review |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars