Prosecution to be at instance of PCCIT/CCIT/PCIT/CIT & Compounding an Offence - Section 279

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....tion 275B [Failure to comply with the provisions of clause (iib) of section 132(1)], * section 276 [Removal, concealment, transfer or delivery of property to thwart tax recovery], * section 276A [Failure to comply with the provisions of section 178(1) and (3)], * section 276B [Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B], * section 276BB [Failure to....

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.... may deem fit for institution of proceedings under section 279(1). * "appropriate authority" shall have the same meaning as in clause (c) of section 269UA * appropriate authority means an authority constituted u/s 269UB to perform the functions of an appropriate authority under this Chapter; No prosecution if penalty is reduced or waived [Section 279(1A)] * A person shall not be ....

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....uced in the belief that the penalty imposable would be reduced or waived, under section 273A or that the offence in respect of which such proceeding was taken would be compounded. The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of granting sanction under Section 279(1) or compounding under Section 279(2) [Section 279(4)] * The Central Governm....