Modification of the provisions relating to proceedings before Income-tax authorities

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....85: C. Other Important Relevant Circulars / Instructions. Modification of the provisions relating to proceedings before income-tax authorities. 35.1 Under section 136 of the Income-tax Act, procee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Criminal Procedure, 1973. This amendment; is intended to secure that; prosecution proceedings for offenses under the relevant provisions of the Indian Penal Code may be launched on the complaint o....