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

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....st for an offence under section 473, 474, 475, 476, 477, 478, 479, 480, 481, 482, 483 or 484 except with the previous sanction of the Principal Commissioner or Commissioner or Commissioner (Appeals) or Joint Commissioner (Appeals). (2) The Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General may issue such instructions or directions to the income-....

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....pecified in section 236(a) to (k) shall not be inadmissible as evidence for the purpose of such proceedings merely on the ground that- (a) such statement was made or such account or document was produced in the belief that the penalty imposable would be reduced or waived, under section 469; or (b) the offence for which such proceeding was taken would be compounded. (6) The pow....