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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Previous sanction requirement for tax prosecutions restricts initiation and permits specified authorities to compound offences.</h1> Prosecution for specified income-tax offences requires prior sanction of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or the appropriate authority; the Principal Chief Commissioner/Chief Commissioner and Principal Director General/Director General may issue directions on institution of proceedings. Certain proceedings are barred where penalties have been reduced or waived. Offences may be compounded by the Principal Chief Commissioner/Chief Commissioner or Principal Director General/Director General. Statements or documents produced before designated authorities remain admissible despite belief in penalty reduction or compounding. The Central Government may notify a scheme to streamline sanctioning and compounding, and the Board may issue related instructions.

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