Prior sanction requirement for prosecution requires Chief Commissioner of Income tax approval before instituting tax offence proceedings. No prosecution for offences under section 173 may be instituted without the prior sanction of the Chief Commissioner of Income tax, making the Chief ... Summary
Prior sanction requirement for prosecution requires Chief Commissioner of Income tax approval before instituting tax offence proceedings.
No prosecution for offences under section 173 may be instituted without the prior sanction of the Chief Commissioner of Income tax, making the Chief Commissioner's approval a mandatory precondition to commencing prosecution.
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