Special Counsels for Income Tax cases – Board instructions

By Vijay Kumar

Board wants proposals for engagement of Special Counsels should be sent only in the cases where,

(a) important/complex question(s) of law having wide ramification(s) is/are involved or

(b) any statutory provision is under challenge or

(c) large quantum of revenue is at stake or

(d) other important issues are involved necessitating such engagement.

CBDT Instruction No.3 /2008 Dated March 25, 2008.