Section 325 : Power to Compound Offences.
The Commissioner may, with the prior approval of the Board,before or after the institution of any proceeding or suit, commit
Income Tax
Section 324 : Approval for Prosecution
No prosecution shall be instituted for an offense punishable under any provision of this Part without the prior approval of
Section 323 : Punishment for Offense by any Company, Firm or Association of Persons.
(1) Where any offense under this Act is committed by a company, firm or association of individuals-(a) the said company,
Section 322 : Punishment for Disclosure of Protected Information.
Any connected with the implementation of this Act, discloses any protected or document, special report or information in violation of
Section 321: Punishment for Instigation.
If any person knowingly aids, abets or insights or induces any other person to commit and offense under this Act,
Section 320 : Punishment for Non-compliance with the Provisions of Sub-section (7) of Section 221.
If any person, without reasonable cause, fails to comply with the directions required under sub-section (7) of section 221, he
Section 319 : Punishment for Transfer of Property to Prevent Attachment.
If the owner of any property, or his agent or person claiming on his behalf, after receiving notice from the
Section 318 : Punishment for Obstructing the Income-tax Authority.
Any person obstructing any Income-tax authority in the discharge of duties under this Act shall be punished with imprisonment for