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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 1[competent authority].]
2[Explanation.--For the purposes of this section, "competent authority" means a Commissioner, a
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).]
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1. Subs. by Act 23 of 2019, s. 180, for "Board" (w.e.f. 1-9-2019).
2. Ins. by s. 180, ibid. (w.e.f. 1-9-2019).