Section 55. Previous sanction

55. Previous sanction .—No prosecution shall be instituted against any person in respect of any offence under sections 3, 53 or section 54 without the previous sanction of the[2] [competent authority].] 3[ Explanation .—For the purposes of this section, "competent authority" means a Commissioner, a 1. Ins. by Act 23 of 2019, s. 179 (w.e.f. 1-9-2019). 2. Subs. by s. 180, ibid ., for "Board" (w.e.f. 1-9-2019). 3. Ins. by s. 180, ibid. (w.e.f. 1-9-2019). Director, a Principal Commissioner of Income-tax or a Principal Director of Income-tax as defined in clause (16), clause (21), clause (34B) and clause (34C), respectively, of section 2 of the Income-tax Act, 1961 (43 of 1961).]