Amendment of section 35
X X X X Extracts X X X X
X X X X Extracts X X X X
....offence under this Act except with the previous sanction of the Commissioner or Commissioner (Appeals): Provided that the Chief Commissioner or, as the case may be: Director General may issue such instructions or directions to the aforesaid gift-tax authorities as he may deem fit for institution of proceedings under this sub-section. (4) Any such offence may, either before or aft....
TaxTMI