Repealed or not in force · As amended up to 2026-08
36. A person shall not be proceeded against for an offence under section 34 or section 35, except at the instance of the Collector.
Prosecution to be at instance of Collector.
Source: India Code
The Indian Income Tax Act, 1886, 2 of 1886, (Rep., Act 7 of 1918) · VI — .