Prosecution to be made at the instance of the Chief Commissioner or Commissioner [Sections 279 and 279A] :

Section 279(1) provides that the proceedings to punish a person for an offence under Sections 275A, 275B, 276, 276A, 276B, 276BB, 276C, 276CC, 276D, 277, 277A and 278 can be initiated only after previous sanction of the Commissioner or the Commissioner (Appeals) or the appropriate authority. However, the Chief Commissioner or the Director General may issue such instructions or directions to the said authorities for institution of proceedings under section 279(1). An offence may either before or after the institution of prosecution proceedings be compounded by the concerned authorities under section 279(2). If a person is proceeded against under any of the provisions of sections 275A to 278, then a statement made or account or documents produced before any authority under Act shall not be inadmissible as evidence for purpose of the prosecution proceedings merely on the ground that such account or document was produced or statement was made in the belief that the penalty imposable would be reduced or waived under section 273A or that the offence would be compounded.

Section 279A provides that offences punishable under Sections 276B, 276C, 276CC, 277 and 278 shall be deemed to be non-cognizable offences. Section 279B deals with proof of entries in record or other documents in the custody of income-tax authority. Section 280 deals with disclosure of particulars by public servants.