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        F. Acts / Amendment Acts

        Section 90 - Amendment of section 35

        Finance (No. 2) Act, 1991
        GIFT-TAX

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        Prior sanction requirement for prosecution limits proceedings and permits compounding by senior tax officials. Amendment of section 35 requires previous sanction of the Commissioner or Commissioner (Appeals) before proceeding for an offence, permits the Chief Commissioner or Director General to issue instructions to gift-tax authorities on institution of proceedings, and allows the Chief Commissioner or Director General to compound offences either before or after institution. A new Explanation 2 confirms the Board's power to issue instructions or directions to other gift-tax authorities, including directing them to obtain the Board's prior approval for composition of offences.
                          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.

                                Prior sanction requirement for prosecution limits proceedings and permits compounding by senior tax officials.

                                Amendment of section 35 requires previous sanction of the Commissioner or Commissioner (Appeals) before proceeding for an offence, permits the Chief Commissioner or Director General to issue instructions to gift-tax authorities on institution of proceedings, and allows the Chief Commissioner or Director General to compound offences either before or after institution. A new Explanation 2 confirms the Board's power to issue instructions or directions to other gift-tax authorities, including directing them to obtain the Board's prior approval for composition of offences.


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