Amendment to Section 246 clarifies penalty scope, adds new penalty provisions and requires prior approval for certain penalties.

Amendments broaden the applicability of section 246, remove restrictive temporal language, add further penalty provisions to its scope, delete an obsolete cross-reference, insert transitional treatment for certain legacy orders, expressly include penalties imposed by a Deputy Commissioner under a newly added penalty provision, and substitute a clause to require prior Deputy Commissioner approval for Chapter XXI penalties imposed by subordinate tax officers.

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