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    Safeguards and Procedures in Income Tax Prosecution : Clause 491 of the Income Tax Bill, 2025 Vs. Se...
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    Act RulesBills
    Safeguards and Procedures in Income Tax Prosecution : Clause 491 of the Income Tax Bill, 2025 Vs. Se...
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    Prior sanction for tax prosecution centralises oversight, enables compounding, and restricts arbitrary criminal initiation against taxpayers.
    Clause 491 makes prior sanction by designated senior officers a precondition to prosecution for specified tax offences, authorises senior regional heads and the Board to issue directions, permits compounding of offences at any stage by senior officials, bars prosecution where specified penalties have been reduced or waived, and affirms that statements or documents given to tax authorities remain admissible notwithstanding an expectation of penalty reduction or compounding.

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