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Prosecution to be at instance of Chief Commissioner or Commissioner.

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X X X X Extracts X X X X

....s the case may be. (2) The Chief Commissioner may issue such instructions, or directions, to the income-tax authorities referred to in sub-section (1) as he may think fit for the institution of proceedings under this section. (3) The Chief Commissioner may compound, either before or after the institution of proceedings (with permission of the Court), any offence under this Chapter, under the c....

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Prosecution to be at instance of Chief Commissioner or Commissioner.