Section 111

Prosecution of officers

No officer shall be personally liable for any act or omission done or committed in good faith* in the performance of his or her functions under a tax law unless, having regard to the circumstances of the case, such act or omission is found to be—(Finance Act 2021- wef-01July2021*)

• (a) done or committed willfully or dishonestly by such officer; 
• (b) attributable to the negligence of such officer; 
• (c) done or committed by such officer in contravention of any provision of a tax law or regulations made there under.

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