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        Income Tax

        Rule 121 - Procedure for imposition of fine [Omitted]

        Income-tax Rules, 1962
        Chapter XV
        MISCELLANEOUS

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        Procedure for imposition of fine removed from Income-tax Rules, changing the regulatory framework for penalty procedures. Rule 121 of the Income tax Rules, 1962, governing the procedure for imposition of fine, was omitted by the Income-tax (Fifth Amendment) Rules, 1989 with effect from 18-5-1989; the rule had been originally inserted by the Income-tax (Amendment) Rules, 1965.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Procedure for imposition of fine removed from Income-tax Rules, changing the regulatory framework for penalty procedures.

                              Rule 121 of the Income tax Rules, 1962, governing the procedure for imposition of fine, was omitted by the Income-tax (Fifth Amendment) Rules, 1989 with effect from 18-5-1989; the rule had been originally inserted by the Income-tax (Amendment) Rules, 1965.


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