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TMI BlogProsecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or CommissionerX X X X Extracts X X X X X X X X Extracts X X X X ..... all not be proceeded against for an offence under section 275A 3 [, section 275B], section 276, section 276A, section 276B, section 276BB, section 276C, section 276CC, section 276D, section 277 4 [, section 277A] or section 278 except with the previous sanction of the 11 [Principal Commissioner or] Commissioner 14 [ or Joint Commissioner (Appeals) or Commissioner (Appeals) ] or the appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y an order under section 273A.] 6 [(2) Any offence under this Chapter may, either before or after the institution of proceedings, be compounded by the 11 [Principal Chief Commissioner or] Chief Commissioner or a 11 [Principal Director General or] Director General.] 7 [(3) Where any proceeding has been taken against any person under sub-section (1), any statement made or account or ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e income-tax authority and the assessee or any other person to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a team-based sanction to proceed against, or for compounding of, an offence, with dynamic jurisdiction. (5) The Central Government may, for the purpose of giving effect to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or directions to obtain the previous approval of the Board) to other income-tax authorities for the proper composition of offences under this section. ] ---------------------------- Notes :- 1. Substituted for Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2. Substituted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991. 3. Inser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inserted by the Finance (No. 2) Act, 1991, w.r.e.f. 1-4-1962. 11. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013. 12. Inserted vide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017. 13. Inserted vide THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-11-2020 14. Substituted vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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