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[Cites 0, Cited by 0] [Section 491] [Entire Act]

Union of India - Subsection

Section 491(1) in The Income Tax Act, 2025

(1)A person shall not be proceeded against for an offence under section 473, 474, 475, 476, 477, 478, 479, 480, 481, 482, 483 or 484 except with the previous sanction of the Principal Commissioner or Commissioner or Commissioner (Appeals) or Joint Commissioner (Appeals).