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TMI BlogProsecution to be at instance of PCCIT/CCIT/PCIT/CIT & Compounding an Offence - Section 279X X X X Extracts X X X X X X X X Extracts X X X X ..... 275B [ Failure to comply with the provisions of clause (iib) of section 132(1) ], section 276 [ Removal, concealment, transfer or delivery of property to thwart tax recovery ], section 276A [ Failure to comply with the provisions of section 178(1) and (3) ], section 276B [ Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B ], section 276BB [ Failure to pay the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of proceedings under section 279(1). appropriate authority shall have the same meaning as in clause ( c ) of section 269UA appropriate authority means an authority constituted u/s 269UB to perform the functions of an appropriate authority under this Chapter; No prosecution if penalty is reduced or waived [Section 279(1A)] A person shall not be proceeded against for an offence under section 276C or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or waived, under section 273A or that the offence in respect of which such proceeding was taken would be compounded. The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of granting sanction under Section 279(1) or compounding under Section 279(2) [Section 279(4)] The Central Government may make a scheme, by notification in the Official Gazette, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tte, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022 . - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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