Section 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
(1) A person shall not be proceeded against for an offence under section 473,
474, 475, 476, 477, 478, 479, 480, 481, 482, 483 or 484 except with the pre -
vious sanction of the Principal Commissioner or Commissioner or Commissioner
(Appeals) or Joint Commissioner (Appeals).
(2) The Principal Chief Commissioner or Chief Commissioner or Principal Director
General or Director General may issue such instructions or directions to the in -
come-tax authorities mentioned in sub-section (1) as he may deem fit for institution
of proceedings under that sub-section.
(3) A person shall not be proceeded against for an offence under section 478 or 482
in relation to the assessment for a tax year in respect of which the penalty imposed
or imposable on him under section 439 has been reduced or waived by an order
under section 469.
(4) Any offence under this Chapter may be compounded, either before or after
the institution of proceedings, by the Principal Chief Commissioner or Chief
Commissioner or a Principal Director General or Director General.
(5) 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 income-tax authority specified in section 236(a) to (k) shall not be inadmissible
as evidence for the purpose of such proceedings merely on the ground that—
( a) such statement was made or such account or document was produced in
the belief that the penalty imposable would be reduced or waived, under
section 469; or
( b) the offence for which such proceeding was taken would be compounded.
(6) The power of the Board to issue orders, instructions or directions under this Act
shall include 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.
Related sections
- Section 473 — Contravention of order made during search action.]
- Section 474 — Failure to afford facility for inspection of books of account during search.]
- Section 475 — Removal, concealment, transfer or delivery of property to prevent tax recovery
- Section 476 — Failure to pay tax to credit of Central Government under Chapter XIX-B
- Section 477 — Failure to pay tax collected at source
- Section 478 — Wilful attempt to evade tax, etc
- Section 479 — Failure to furnish returns of income
- Section 480 — Failure to furnish return of income setting forth undisclosed income
- Section 481 — Failure to comply with a direction of special audit or valuation
- Section 482 — False statement in verification, etc
- Section 483 — Falsification of books of account or document, etc
- Section 484 — Abetment of false return, etc
- Section 485 — Punishment for second and subsequent offences
- Section 486 — Punishment not to be imposed in certain cases
- Section 487 — Offences by companies
- Section 488 — Offences by Hindu undivided family
- Section 489 — Presumption as to assets, books of account, etc., in certain cases
- Section 490 — Presumption as to culpable mental state
- Section 492 — Certain offences to be non-cognizable
- Section 493 — Proof of entries in records or documents
- Section 494 — Disclosure of particulars by public servants
- Section 495 — Special Courts
- Section 496 — Offences triable by Special Court
- Section 497 — Trial of offences as summons case
- Section 498 — Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court