Period of limitation for imposing penalties rationalized. Reference to date of receipt of appellate order by Principal Chief Commissioner or Chief Commissioner omitted from section 275 to remove ambiguity in calculating limitation period. Effective from October 1, 2024.
Period of limitation for imposing penalties rationalized. Reference to date of receipt of appellate order by Principal Chief Commissioner or Chief Commissioner omitted from section 275 to remove ambiguity in calculating limitation period. Effective from October 1, 2024.
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