Penalty imposition under section 271DA now vested in Assessing Officer, replacing Joint Commissioner, altering enforcement responsibility.

The Bill inserts a proviso in sub section (2) of section 271DA so that penalties under sub section (1) shall, on and after 1 April 2025, be imposed by the Assessing Officer instead of the Joint Commissioner, subject to the provisions of sub section (2) of section 274.

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