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<h1>Income Tax Bill 2025 Clause 491 expands prosecution sanction authorities and strengthens oversight procedures</h1> The Income Tax Bill 2025's Clause 491 updates prosecution procedures from Section 279 of the Income Tax Act 1961. Both provisions require prior sanction from designated senior officers before initiating prosecution for specified tax offences. Key features include: empowering authorities to grant prosecution sanction, allowing compounding of offences before or after proceedings, prohibiting prosecution where penalties are waived or reduced, establishing evidentiary rules for statements made during proceedings, and granting the Board power to issue binding instructions. The 2025 provision expands sanctioning authorities to include appellate officers and strengthens centralized oversight while maintaining core safeguards against arbitrary prosecution.