The Indian Income Tax Act 1872, 8 of 1872, (Rep., Act 16 of 1874 )

Section 40. Prosecution to be at instance of Collector

Repealed or not in force · As amended up to 2026-08

40. Prosecution to be at instance of Collector. 42. Sections 193 and 228 of Penal Code to apply to proceedings. --- PART IX. MISCELLANEOUS. - 4 Bar of suits in Civil Courts. 43. Exercise of powers of Collector and Commissioner. 44. Service of notices.

Source: India Code