Jurisdiction for tax deduction prosecution: Commissioner over the person responsible must authorise, or separate authorisations if jurisdictions differ.

Jurisdiction for authorising prosecution depends on the person responsible for deduction and payment: for a company that includes the company and its principal officer, and for a firm the firm and its partners. The Commissioner with jurisdiction over that person must authorise prosecution; if the company/firm and the principal officer/partner fall under different jurisdictions, the respective Commissioners must issue separate authorisations.

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