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Prosecution to be at instance of PCCIT/CCIT/PCIT/CIT & Compounding an Offence - Section 279

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..... 32 section 275A Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 section 275B, Removal, concealment, transfer or delivery of property to thwart tax recovery section 276, Failure to comply with the provisions of sub-sections (1) and (3) of section 178 section 276A, Failure to pay tax to the credit of Central Government under Chapter XI .....

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..... instructions or directions to the aforesaid income-tax authorities as he may deem fit for institution of proceedings under this sub-section. No prosecution if penalty is reduced or waived [Section 279(1A)] A person shall not be proceeded against for an offence under section 276C or section 277 in relation to the assessment for an assessment year in respect of which the penalty im .....

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..... proceeding was taken would be compounded. The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of granting sanction under Section 279(1) or compounding under Section 279(2) [Section 279(4)] The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of granting sanction under Section 279(1) or comp .....

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..... of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022 . - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanageme .....

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