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    <title>Institution of proceedings and composition of offences</title>
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    <description>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.</description>
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      <description>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.</description>
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