VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA - Finance Act, 2025
VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA - Finance Act, 2025
Penalty imposition under section 271DA now assigned to the Assessing Officer, clarifying who imposes penalties going forward. The amendment provides that penalty under sub section (1), when leviable on or after the specified effective date, shall be imposed by the Assessing ... Summary
Penalty imposition under section 271DA now assigned to the Assessing Officer, clarifying who imposes penalties going forward.
The amendment provides that penalty under sub section (1), when leviable on or after the specified effective date, shall be imposed by the Assessing Officer, reallocating the authority to impose that penalty to the Assessing Officer for liabilities arising on or after that date.
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