Singapore legislation

Section 101

of Income Tax Act 1947

Section 101

Consent for prosecution

Amended by2/20162/201632/201927/2021

(1)

No prosecution may be commenced in respect of an offence under section 37L, 37M, 45(5), 94, 94A, 95, 96 or 96A except at the instance or with the consent of the Comptroller or the Public Prosecutor.

Amended by2/2016

(2)

The Comptroller may authorise either generally or specifically an officer to compound any offence under sections 34F(8), 37L, 37M (except subsection (4)), 45(5), 50(11A) (including that provision as applied by section 50A(4) or 50C(6)), 94, 94A, 95, 96, 96A, 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).

Amended by2/201632/201927/2021

(3)

No prosecution may be commenced in respect of an offence under section 6, 97, 98 or 105M except at the instance or with the consent of the Public Prosecutor.