https://www.taxtmi.com/circulars?id=9360 Self-assessment penalty under u/s 140A(3) is to be enforced by checking specified non-company returns and returns earmarked for scrutiny to verify payment of self-assessment tax; where non-payment or under-payment is found, show-cause notices for penalty must be issued, and the ITO must certify that all such cases have been scrutinised and appropriate action taken as a standing instruction. en-us Fri, 05 Sep 1980 00:00:00 +0530 Sat, 04 Jun 2011 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9360 Self-assessment penalty under u/s 140A(3) is to be enforced by checking specified non-company returns and returns earmarked for scrutiny to verify payment of self-assessment tax; where non-payment or under-payment is found, show-cause notices for penalty must be issued, and the ITO must certify that all such cases have been scrutinised and appropriate action taken as a standing instruction. Circulars Income Tax Fri, 05 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9360