https://www.taxtmi.com/acts?id=22777 Prosecution for offences under sections 3, 53 or 54 cannot be instituted without the previous sanction of the competent authority. The competent authority is a Commissioner, a Director, a Principal Commissioner of Income-tax, or a Principal Director of Income-tax as defined under the relevant Income-tax Act provisions. The provision requires prior approval before criminal proceedings may be initiated for the specified benami property offences. en-us Sun, 16 Oct 2016 17:36:28 +0530 Mon, 22 Jun 2026 13:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22777 Prosecution for offences under sections 3, 53 or 54 cannot be instituted without the previous sanction of the competent authority. The competent authority is a Commissioner, a Director, a Principal Commissioner of Income-tax, or a Principal Director of Income-tax as defined under the relevant Income-tax Act provisions. The provision requires prior approval before criminal proceedings may be initiated for the specified benami property offences. Act-Rules Benami Property Sun, 16 Oct 2016 17:36:28 +0530 https://www.taxtmi.com/acts?id=22777