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of <h1>Income-tax authorities must issue a show-cause notice before penalties under Direct Taxes Code Bill, 2009; approval needed for large fines.</h1> The income-tax authority must issue a notice to an assessee to show cause before imposing any penalty under this chapter of the Direct Taxes Code Bill, 2009. The authority responsible varies depending on the section under which the penalty is imposed. Notices must be issued during ongoing proceedings for the relevant financial year. Penalties exceeding certain amounts require approval from the Joint Commissioner. Proceedings are considered pending if a demand notice is issued and unpaid, or if an appeal is filed. Penalty orders must include a demand notice, which is treated as a notice under section 168.
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