Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner

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..... 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 appropriate authority: Provided that the 11[Prin .....

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..... apter 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 other document produced by such person before any of the income-tax authorities sp .....

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..... (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 the scheme made under sub-section (4), by notification in the Official Gazette, direct that any of the p .....

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..... f 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. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. 4. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 5. Substituted by the Taxation .....

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..... ted 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 THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, "or Commissioner (Appeals)" -
Statute, statutory provisions legislation, law, e .....

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