Prior sanction requirement for prosecution: prosecutions under equalisation levy offences require Chief Commissioner of Income-tax approval. No prosecution for an offence under section 176 concerning the equalisation levy may be instituted except with the previous sanction of the Chief ... Summary
Prior sanction requirement for prosecution: prosecutions under equalisation levy offences require Chief Commissioner of Income-tax approval.
No prosecution for an offence under section 176 concerning the equalisation levy may be instituted except with the previous sanction of the Chief Commissioner of Income-tax, thereby requiring prior administrative approval before criminal proceedings may commence.
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