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<h1>Prosecution under specified tax provisions requires prior sanction from designated senior tax authorities and may follow their issued directions</h1> Prosecution for offences under the specified provisions cannot be commenced without the sanction of a designated senior tax authority (Principal Chief Commissioner, Principal Director General, Chief Commissioner, Director General, Principal Commissioner or Commissioner or Commissioner (Appeals)). Senior officers may issue directions to subordinate tax authorities for instituting such proceedings. The central tax administration's power to issue orders or directions includes directing other tax authorities, requiring prior approval, and authorising one or more tax inspectors to file and pursue complaints to ensure proper initiation and conduct of prosecutions.