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        Direct Taxes

        Section 26B - Institution of proceedings and composition of offences

        Interest-tax Act, 1974

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        Prior sanction requirement for prosecution preserves official approval before initiating tax-related criminal proceedings under interest-tax law framework. Prior sanction of the Commissioner or Commissioner (Appeals) is required before prosecuting offences under sections 24-26 of the Interest-tax Act or related IPC offences; the Chief Commissioner or Director General may issue directions on institution of proceedings. Such offences may be compounded by the Chief Commissioner or Director General before or after institution of proceedings, and the Board may issue instructions to interest-tax authorities, including requiring prior Board approval for composition.
                          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 preserves official approval before initiating tax-related criminal proceedings under interest-tax law framework.

                                Prior sanction of the Commissioner or Commissioner (Appeals) is required before prosecuting offences under sections 24-26 of the Interest-tax Act or related IPC offences; the Chief Commissioner or Director General may issue directions on institution of proceedings. Such offences may be compounded by the Chief Commissioner or Director General before or after institution of proceedings, and the Board may issue instructions to interest-tax authorities, including requiring prior Board approval for composition.


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