Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Previous sanction requirement for tax prosecutions restricts initiation and permits specified authorities to compound offences. 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.
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.
Previous sanction requirement for tax prosecutions restricts initiation and permits specified authorities to compound offences.
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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