Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [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).]