Prior sanction requirement: prosecution for specified tax offences requires Commissioner or Chief Commissioner approval, with compounding permitted. Prosecution for specified tax offences requires the previous sanction of the Commissioner or Commissioner (Appeals); the Chief Commissioner may direct ... Summary
Prior sanction requirement: prosecution for specified tax offences requires Commissioner or Chief Commissioner approval, with compounding permitted.
Prosecution for specified tax offences requires the previous sanction of the Commissioner or Commissioner (Appeals); the Chief Commissioner may direct institution of proceedings and may compound offences at prescribed rates, subject to a bar on compounding after a court has imposed punishment. The Board may issue directions governing compounding, including requiring its prior approval. Statements, accounts or documents produced before income-tax authorities other than an Inspector are admissible as evidence in proceedings instituted with prior sanction, even if the offence could be compounded.
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