Penalty procedure under income tax law requires hearing, prior approval, and supports faceless penalty schemes and integrated assessment orders. Penalty orders under this Chapter require that the assessee be heard or given a reasonable opportunity of being heard through a show cause notice. Penalty orders exceeding the prescribed limits by the Income-tax Officer, Assistant Commissioner or Deputy Commissioner require prior approval of the Joint Commissioner. The Central Government may notify a penalty scheme for greater efficiency, transparency and accountability, and may issue directions modifying jurisdiction and procedure for penalty, subject to the stated limits and parliamentary laying requirement.