Section 90 - Amendment of section 35 - Finance (No. 2) Act, 1991

90. Amendment of section 35. In section 35 of the Gift-tax Act (a) for sub-sections (3) and (4), the following sub-sections shall be substituted, with effect from the 1st day of October, 1991, namely: (3) A person shall not be proceeded against for an offence under this Act 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 gift-tax authorities as he may deem fit for institution of proceedings under this sub-section. (4) Any such offence may, either before or after the institution of proceedings, be compounded by the Chief Commissioner or Director General- ; (b) the existing Explanation shall be renumbered as Explanation 1 and after Explanation 1 as so renumbered, the following Explanation shall be inserted and shall be deemed always to have been inserted namely: Explanation 2. 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 and shall be deemed always to have included the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other. gift-tax authorities for the proper composition of offences under this section. .