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[Cites 0, Cited by 2] [Section 280] [Entire Act]

Union of India - Subsection

Section 280(2) in The Income Tax Act, 1961

(2)No prosecution shall be instituted under this section except with the previous sanction of the Central Government.[***] [ Chapter XXII-A omitted by Act 26 of 1988, Section 48 (w.r.e.f. 1.4.1988).]