The Court of Munsiff No-3, Kamrup, Guwahati to handle all prosecution cases of NE Region

New Delhi, Oct 10: The Central Board of Direct Taxes, New Delhi have designated the Court of Munsiff No-3, Kamrup Metro, Guwahati to handle all prosecution cases of North eastern Region in a unified and co-ordinated manner for speedy trial and justice. As a result, many prosecution cases filed at different stations are being transferred to this designated court.

It is mentioned that TDS wing of Income Tax Department, NER has, apart from conducting seminars and workshops to spread tax awareness, also prosecuted the habitual TDS and TCS defaulters who deduct or collect tax but donot pay to central government account.

Such defaults not only delay the revenue but also create severe problems for individual taxpayers who face demand notices due to non-credit for their TDS. These complaints have been filed u/s. 276B/276BB of the Income Tax Act in substantial number during financial year 2017-18.

The relevant provision in section 276B and 276BB envisages for ‘Launching of Prosecution’ in case of TDS/TCS defaulters who failed to pay the tax deducted/collected at source to the credit of Central Government. Many of the persons facing the trial have come forward for compounding of offences under section 279(2) of the Income Tax Act. In compounded cases, the complaints stand withdrawn.

In one case of TDS defaults u/s 276B of the Income Tax Act, 1961 where prosecution is pending and the defaulter was not complying with the notices of the Court in Meghalaya, the Chief Judicial Magistrate has issued an arrest warrant against the defaulter. This, indeed, is a strong warning to the TDS defaulters who do not comply with the relevant law.

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