Section 26B: Institution of proceedings and composition of offences.

The Interest-tax Act, 1974Central Act · Act 45 of 1974

[26B. Institution of proceedings and composition of offences.--(1) A person shall not be proceeded against for any offence under section 24 or section 25 or section 26 or for any offence under the Indian Penal Code (45 of 1860), 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 interest-tax authorities as he may deem fit for institution of proceedings under this sub-section.

(2) Any offence under the sections referred to in sub-section (1) may, either before or after the institution of proceedings, be compounded by the Chief Commissioner or Director General.

Explanation.--For the removal of doubts, it is hereby declared that the power of the Board to issue orders, instructions or directions under this Act shall include the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other interest-tax authorities for the proper composition of offences under this section.]

Where this provision sits

Act	The Interest-tax Act, 1974
Section	26B
Marginal note	Institution of proceedings and composition of offences.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 49 of 1991. . Subs. by Act 49 of 1991, s. 110, for sections 23 to 26 (w.e.f 1-10-1991).

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