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        Section 113 - Institution of proceedings

        Finance (No. 2) Act, 2004
        Chapter VII
        SECURITIES TRANSACTION TAX

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        Previous sanction requirement bars prosecution for specified securities transaction offences without prior Chief Commissioner of Income-tax approval. Prosecution for offences under section 112 is permitted only after obtaining the previous sanction of the Chief Commissioner of Income-tax, making the Chief Commissioner's approval an administrative precondition to instituting proceedings for the specified securities transaction offence.
                        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 bars prosecution for specified securities transaction offences without prior Chief Commissioner of Income-tax approval.

                              Prosecution for offences under section 112 is permitted only after obtaining the previous sanction of the Chief Commissioner of Income-tax, making the Chief Commissioner's approval an administrative precondition to instituting proceedings for the specified securities transaction offence.


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