279. Prosecution to be at instance of [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).].
- [(1) A person shall not be proceeded against for an offence under ] [ Substituted by Act 49 of 1991, Section 70, for sub-Sections (1) and (2) (w.e.f. 1.10.1991).][section 275-A,] [ Inserted by Act 1 of 1965, Section 5 (w.e.f. 12.5.1965).] [section 275-B,] [ Inserted by Act 20 of 2002, Section 108 (w.e.f. 1.6.2002).][section 276, section 276-A, section 276-B, section 276-BB, section 276-C, section 276-CC, section 276-D, ] [ Substituted by Act 49 of 1991, Section 70, for sub-Sections (1) and (2) (w.e.f. 1.10.1991).][section 277, section 277-A or section 278] [ Substituted by Act 23 of 2004, Section 62, for " section 277 or section 278" (w.e.f. 1.10.2004).][, except with the previous sanction of the Commissioner or Commissioner (Appeals) or the appropriate authority:] [ Substituted by Act 49 of 1991, Section 70, for sub-Sections (1) and (2) (w.e.f. 1.10.1991).]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 269-UA.[(1-A) A person shall not be proceeded against for an offence under section 276-C 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 273-A.(2)Any offence under this Chapter may, either before or after the institution of proceedings, be compounded by the Chief Commissioner or a Director General.] [ Substituted by Act 41 of 1975, Section 70, for sub-Section (1-A) (w.e.f. 1.10.1975).](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] [ Inserted by Act 1 of 1965, Section 5 (w.e.f. 12.3.1965).] [clauses (a) to (g)] [ Substituted by Act 4 of 1988, Section 126, for " clauses (a), (b), (c), (d) and (e)" (w.e.f. 1.4.1989).][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, ] [ Inserted by Act 1 of 1965, Section 5 (w.e.f. 12.3.1965).] [under section 273-A] [ Substituted by Act 41 of 1975, Section 71, for " under sub-Section (4-A) of section 271" (w.e.f. 1.10.1975).][or that the offence in respect of which such proceeding was taken would be compounded.] [ Inserted by Act 1 of 1965, Section 5 (w.e.f. 12.3.1965).][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.] [ Inserted by Act 49 of 1991, Section 70 (w.r.e.f. 1.4.1962).]
