Section 324 - Approval for Prosecution
No prosecution shall be instituted for an offense punishable under any provision of this Part without the prior approval of the Commissioner of Taxes.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.