May 2025

(1) A taxpayer who is fit or required to appear before any Income-tax authority or Appellate Tribunal concerned in connection

(1) Notwithstanding anything Contained in the Code of Criminal Procedure, 1898 (Act No. V of 1898) or any other law,

The Commissioner may, with the prior approval of the Board,before or after the institution of any proceeding or suit, commit

No prosecution shall be instituted for an offense punishable under any provision of this Part without the prior approval of

(1) Where any offense under this Act is committed by a company, firm or association of individuals-(a) the said company,

Any connected with the implementation of this Act, discloses any protected or document, special report or information in violation of

If any person knowingly aids, abets or insights or induces any other person to commit and offense under this Act,

If any person, without reasonable cause, fails to comply with the directions required under sub-section (7) of section 221, he