Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner

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....als) or Commissioner (Appeals)] or the appropriate authority: Provided that the ^11C[Principal Chief Commissioner or] Chief Commissioner or, as the case may be, ^11D[Principal Director General or] Director General may issue such instructions or directions to the aforesaid income-tax authorities as he may deem fit for institution of proceedings under this sub-section. Explanation.-For the purposes of this section, "appropriate authority" shall have the same meaning as in clause (c) of section 269UA.] ^5[(1A) A person shall not be proceeded against for an offence under section 276C or section 277 in relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on him under ^12[section 270A or]....

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.... team-based sanction to proceed against, or for compounding of, an offence, with dynamic jurisdiction. (5) The Central Government may, for the purpose of giving effect to the scheme made under sub-section (4), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022. (6) Every notification issued under sub-section (4) and sub-section (5) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.] ^10[Explanation.-For the removal of doubts, it is hereby declared ....

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....p;w.e.f. 01-10-1975 Earlier, Amended vide Section 47 of the Finance Act, 1988 w.e.f. 01-04-1989 3. Inserted vide Section 108 of the Finance Act, 2002 w.e.f. 01-06-2002 4. Inserted vide Section 62 of the Finance (No. 2) Act, 2004 w.e.f. 01-10-2004 5. Substituted vide Section 71 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 before it was read as,  "(1A) A person shall not be proceeded against for an offence under section 277 in relation to the assessment for an assessment year in respect of which the penalty imposable upon him under clause (iii) of sub-section (1) of section 271 has been reduced or waived by an order under sub-section (4A) of that section." Earlier,....