Previous sanction requirement bars prosecution for specified tax offences without Chief Commissioner of Income-tax approval. Proceedings for the specified tax offence under the Banking Cash Transaction Tax cannot be instituted except with the previous sanction of the Chief ... Summary
Previous sanction requirement bars prosecution for specified tax offences without Chief Commissioner of Income-tax approval.
Proceedings for the specified tax offence under the Banking Cash Transaction Tax cannot be instituted except with the previous sanction of the Chief Commissioner of Income-tax, creating a procedural prerequisite to criminal prosecution and preventing initiation of proceedings absent that prior administrative approval.
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