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Income Tax Act 1947

Income Tax Act 1947 s 101

s 101 Consent for prosecution

101.—(1) No prosecution may be commenced in respect of an offence under section 37L, 37M, 37S, 45(5), 94, 94A, 95, 96, 96A or 105M except at the instance or with the consent of the Comptroller or the Public Prosecutor.[2/2016] [Act 30 of 2023 wef 30/10/2023] (2) The Comptroller may authorise either generally or specifically an officer to compound any offence under sections 34F(8), 37L, 37M (except subsection (4)), 37S (except subsection (4)), 45(5), 50(11A) (including that provision as applied by section 50A(4) or 50C(6)), 94, 94A, 95, 96, 96A, 105M(1) and (1B), and section 50(11B) in Part 3 of the Third Schedule (including that provision as applied by section 50A(4) or 50C(6) in Part 3 of the Third Schedule).[2/2016; 32/2019; 27/2021] [Act 30 of 2023 wef 30/10/2023] (3) No prosecution may be commenced in respect of an offence under section 6, 97 or 98 except at the instance or with the consent of the Public Prosecutor.[Act 30 of 2023 wef 30/10/2023] —(1) No prosecution may be commenced in respect of an offence under section 37L, 37M, 37S, 45(5), 94, 94A, 95, 96, 96A or 105M except at the instance or with the consent of the Comptroller or the Public Prosecutor.[2/2016] [Act 30 of 2023 wef 30/10/2023] (2) The Comptroller may authorise either generally or specifically an officer to compound any offence under sections 34F(8), 37L, 37M (except subsection (4)), 37S (except subsection (4)), 45(5), 50(11A) (including that provision as applied by section 50A(4) or 50C(6)), 94, 94A, 95, 96, 96A, 105M(1) and (1B), and section 50(11B) in Part 3 of the Third Schedule (including that provision as applied by section 50A(4) or 50C(6) in Part 3 of the Third Schedule).[2/2016; 32/2019; 27/2021] [Act 30 of 2023 wef 30/10/2023] (3) No prosecution may be commenced in respect of an offence under section 6, 97 or 98 except at the instance or with the consent of the Public Prosecutor.[Act 30 of 2023 wef 30/10/2023]

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Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.