Instruction Instruction F.No.279/Misc/M-93/2018 — Prosecution launch — centralized approval process
Date: 2018-01-01 Status: ACTIVE Category: CBDT Instructions Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Centralized collegium approval for prosecution complaints.
Key Directions
- Prosecution complaint not filed without collegium approval.
- Collegium: PCIT + 2 senior officers.
- Written approval with detailed reasons mandatory.
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