https://www.taxtmi.com/acts?id=47909 Section 35 I is amended to substitute subsections (1) and (2) so that prosecution for an offence requires the previous sanction of the Commissioner of Commissioner (Appeals), with the Chief Commissioner or Director General able to issue instructions for institution of proceedings and to compute any such offence before or after institution. An Explanation clarifies that the Board's power to issue instructions includes directing other wealth tax authorities, including requiring previous Board approval, for proper composition of offences under this section. en-us Mon, 27 Jan 2025 14:53:19 +0530 Mon, 27 Jan 2025 16:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47909 Section 35 I is amended to substitute subsections (1) and (2) so that prosecution for an offence requires the previous sanction of the Commissioner of Commissioner (Appeals), with the Chief Commissioner or Director General able to issue instructions for institution of proceedings and to compute any such offence before or after institution. An Explanation clarifies that the Board's power to issue instructions includes directing other wealth tax authorities, including requiring previous Board approval, for proper composition of offences under this section. Act-Rules F. Acts / Amendment Acts Mon, 27 Jan 2025 14:53:19 +0530 https://www.taxtmi.com/acts?id=47909