# The Finance Act, 2013, Section 132: Institution of prosecution

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/132/

## Text

Institution of prosecution. 132. No prosecution shall be instituted against any person for any offence under section 121 except with the previous sanction of the Chief Commissioner of Income-tax. © Copyright. Taxmann Publications Pvt. Ltd.

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