Income-tax Act,1961
Act No : 43
Section :
Prosecution to be at the instance of 1[Chief Commissioner or Commissioner]
279. Prosecution to be at the instance of 1[Chief Commissioner or Commissioner] 2[(1) A person shall not be proceeded against for an offence under section 275A, section 276, section 276A, section 276B, section 276BB, section 276C, section 276CC, section 276D, section 277 or section 278 except with the previous sanction of the Commissioner or Commissioner (Appeals) or the appropriate authority: Provided that the Chief Commissioner or, as the case may be, Director General may issue such instructions or directions to the aforesaid income-tax authorities as he may deem fit for institution of proceedings under this sub-section. Explanation.-For the purposes of this section, "appropriate authority" shall have the same meaning as in clause (c) of section 269UA.] 3[(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 imposed or imposable on him under clause (iii) of sub-section (1) of section 271 has been reduced or waived by an order under section 273A.] 4 [(2) Any offence under this Chapter may, either before or after the ---------------------------------------------------------------------- 1 Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2 Substituted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991. Prior to the substitution, sub-section (1) read as under: '(1) A person shall not be proceeded against for an offence under section 275A, section 276, section 276A, section 276B, section 276BB, section 276C, section 276CC, section 276D, section 277 or section 278 except with the previous sanction of the Chief Commissioner or Director General or Commissioner: Provided that no such sanction shall be required if the prosecution is at the instance of Commissioner (Appeals) or the appropriate authority. Explanation.-For the purposes of this section, "appropriate authority' shall have the same meaning as in clause (c) of section 269UA." The above sub-section (1) was substituted for the following sub- section (1) by the Finance Act, 1988, w.e.f. 1-4-1989 : "(1) A person shall not be proceeded against for an offence under section 275A, section 276A, section 276AA, section 276B, section 276C, section 276CC, section 276D, section 276DD, section 276E, section 277, section 278 or section 278A except at the instance of the Chief Commissioner or Commissioner.- Earlier, it was amended by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975; Income-tax (Second Amendment) Act, 1981, w.e.f. 11-7-1981; Finance Act, 1982, w.e.f. 1-4-1982; Taxation Laws (Amendment) Act, 1984, w.e.f. 1-4-1984 and Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3 Substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1- 10-1975. It was inserted by the Income-tax (Amendment) Act, 1965, w.e.f. 12-3-1965. 4 Substituted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991. Prior to the substitution, sub-section (2), as substituted by the Finance Act, 1988, w.e.f. 1-4-1989, read as under : "(2) Any offence under this Chapter may, either before or after the institution of proceedings, be compounded by- (a) the Board or a Chief Commissioner or a Director General authorised by the Board in this behalf, in a case where the prosecution would lie at the instance of the Commissioner (Appeals) or the appropriate authority; (b) the Chief Commissioner or Director General or Commissioner, in any other case.' ---------------------------------------------------------------------- 1.795 institution of proceedings, be compounded' by the Chief Commissioner or Director General.] 2[(3) Where any proceeding has been taken against any person under sub-section (1), any statement made or account or other document produced by such person before any of the income-tax authorities specified in 3[clauses (a) to (g)] of section 116 shall not be inadmissible as evidence for the purpose of such proceedings merely on the ground that such statement was made or such account or other document was produced in the belief that the penalty imposable would be reduced or waived, 4 [under section 273A] or that the offence in respect of which such proceeding was taken would be compounded.] 5[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 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 income-tax authorities for the proper composition of offences under this section.] 6 [279A. Certain offences to be non-cognizable Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276B or section 276C or section 276CC or section 277 or section 278 shall be deemed to be non-cognizable within the meaning of that Code.] ---------------------------------------------------------------------- 2 Inserted by the Income-tax (Amendment) Act, 1965, w.e.f. 12-3- 1965. 3 Substituted for 'clauses (a), (b), (c), (d) and (e)" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4 Substituted for "under subsection (4A) of section 271' by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 5 Inserted by the Finance (No. 2) Act, 1991, w.r.e.f. 1-4-1962. 6 Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10- 1975. ------------------------------------------------------------------------- 1.796 1[279B. Proof of entries in records or documents Entries in the records or other documents in the custody of an income-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Chapter, and all such entries may be proved either by the production of the records or other documents in the custody of the income-tax authority containing such entries, or by the production of a copy of the entries certified by the income-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody.]
