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Citedby 4 docs
Vinod Kumar vs Assistant Commissioner Of Income ... on 30 June, 2004
Kishore Agrawal vs Deputy Commissioner Of Income Tax on 16 May, 2005
Stewarts & Lloyds Of India Ltd. vs Commissioner Of Income-Tax on 23 November, 1978
Swedish East Asia Co. Ltd. vs Commissioner Of Income-Tax on 28 April, 1981

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[Complete Act]
Central Government Act
Section 23 in The Companies (Profits) Surtax Act, 1964
23. Institution of proceedings and composition of offences.
(1) A person shall not be proceeded against for an offence under section 20 or section 21 or section 22 or under the Indian Penal Code except at the instance of the Commissioner. (45 of 1860 ).
(2) The Commissioner may, either before or after the institution of proceedings, compound any offence punishable under section 20 or section 21 or section 22.