The Expenditure-tax Act, 1987

Section 30. Institution of proceedings and composition of offences

In force · As amended up to 2026-08

30. Institution of proceedings and composition of offences. (1) A person shall not be proceeded against for any offence under section 25 or section 26 or section 27 or section 28, except with the previous sanction of the [1] [Chief Commissioner or Commissioner:] Provided that no such sanction shall be required where the complainant before the court is a Commissioner (Appeals). (2) The [1] [Chief Commissioner or Commissioner] may, either before or after the institution of proceedings, compound any offence punishable under section 25 or section 26 or section 27 or section 28. [Footnotes] 1. Subs. by Act 26 of 1988, s. 72, for "Commissioner" (w.e.f. 1-4-1988).

Source: India Code