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          <h1>Gift-tax Act Amended: Prior Approval Now Required for Offence Proceedings u/s 35, Effective October 1991.</h1> Section 35 of the Gift-tax Act is amended by the Finance (No. 2) Act, 1991, effective October 1, 1991. Sub-sections (3) and (4) are replaced to require prior sanction from the Commissioner or Commissioner (Appeals) before proceeding against a person for an offence under this Act. The Chief Commissioner or Director General may issue instructions for such proceedings. Offences can be compounded by the Chief Commissioner or Director General. Additionally, a new Explanation clarifies that the Board's power to issue instructions includes obtaining prior approval for proper offence composition.

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