Penalty imposition: Deputy Commissioner designated to impose tax penalties under amended provision, centralising administrative authority. The provision renumbers section 271C as subsection (1) and inserts subsection (2) providing that any penalty imposable under subsection (1) shall be ... Summary
Penalty imposition: Deputy Commissioner designated to impose tax penalties under amended provision, centralising administrative authority.
The provision renumbers section 271C as subsection (1) and inserts subsection (2) providing that any penalty imposable under subsection (1) shall be imposed by the Deputy Commissioner, thereby centralising imposition authority in that office.
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