(1) Where any Income-tax Authority or the Appellate Tribunal in its own discretion or on the written application of the

All officers and employees of Government and Semi-Government Institutions, Law Enforcement Agencies, Autonomous Bodies, Statutory Bodies, Finance Company Educational Institutions,

(1) Where any return, return of tax at source, statement, application or document of any kind under any provision of

(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,