https://www.taxtmi.com/acts?id=47195 The amendment substitutes provisions establishing a prior sanction requirement for prosecution of specified income-tax offences-sanction must come from the Chief Commissioner, Director General or Commissioner except where prosecution is at the instance of the Commissioner (Appeals) or the appropriate authority-and it provides that any offence under the chapter may be compounded before or after proceedings by the Board or authorised Chief Commissioner/Director General where prosecution lies at the instance of Commissioner (Appeals) or appropriate authority, and by Chief Commissioner, Director General or Commissioner in other cases. en-us Wed, 08 Jan 2025 11:45:57 +0530 Wed, 08 Jan 2025 11:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47195 The amendment substitutes provisions establishing a prior sanction requirement for prosecution of specified income-tax offences-sanction must come from the Chief Commissioner, Director General or Commissioner except where prosecution is at the instance of the Commissioner (Appeals) or the appropriate authority-and it provides that any offence under the chapter may be compounded before or after proceedings by the Board or authorised Chief Commissioner/Director General where prosecution lies at the instance of Commissioner (Appeals) or appropriate authority, and by Chief Commissioner, Director General or Commissioner in other cases. Act-Rules F. Acts / Amendment Acts Wed, 08 Jan 2025 11:45:57 +0530 https://www.taxtmi.com/acts?id=47195