Prosecution to be at instance of Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General or Principal Commissioner or Commissioner https://www.taxtmi.com/acts?id=19913 Prosecution for the specified offences is subject to prior sanction by a Principal Commissioner, Commissioner or Commissioner (Appeals); senior commissioners and directors may issue instructions to tax authorities for institution of proceedings, and the Board may direct other tax authorities, including authorising inspectors to file and pursue complaints to ensure proper initiation of prosecutions. en-us Fri, 03 Jul 2015 18:20:51 +0530 Tue, 11 Nov 2025 16:01:14 +0530 TaxTMI RSS Generator Prosecution to be at instance of Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General or Principal Commissioner or Commissioner https://www.taxtmi.com/acts?id=19913 Prosecution for the specified offences is subject to prior sanction by a Principal Commissioner, Commissioner or Commissioner (Appeals); senior commissioners and directors may issue instructions to tax authorities for institution of proceedings, and the Board may direct other tax authorities, including authorising inspectors to file and pursue complaints to ensure proper initiation of prosecutions. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:20:51 +0530 https://www.taxtmi.com/acts?id=19913