Prosecution to be at the instance of Chief Commissioner or Commissioner

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..... The Chief Commissioner may issue such instruction, or direction, to the aforesaid income-tax authorities as he may deem fit for institution of proceeding under this sub-section. (3) The Chief Commissioner may compound, either before or after the institution of proceeding, an offence under this Chapter at the prescribed rates. (4) The Board may issue order, instruction or direction (including instr .....

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