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<h1>Income-tax Act Section 279 Amended: Prosecution Requires Sanction; Offenses May Be Compounded by Authorized Officials.</h1> Section 279 of the Income-tax Act has been amended effective April 1, 1989. The amendment specifies that prosecution for offenses under certain sections, such as 275A and 276, requires prior sanction from the Chief Commissioner, Director General, or Commissioner, unless initiated by the Commissioner (Appeals) or appropriate authority. Additionally, offenses may be compounded by the Board, Chief Commissioner, or Director General authorized by the Board, particularly when prosecution is initiated by the Commissioner (Appeals) or appropriate authority, or by the Chief Commissioner, Director General, or Commissioner in other cases.