https://www.taxtmi.com/acts?id=21590 General disciplinary principles require that penalties for minor or easily rectifiable documentation errors made without fraud or gross negligence be proportionate and limited, while fixed-sum or fixed-percentage penalties remain exempt from these safeguards. Procedural protections mandate notice to show cause, a reasonable opportunity to be heard, and an explanation in penalty orders specifying the breach and legal basis; voluntary pre-discovery disclosure is a potential mitigating factor. en-us Wed, 15 Jun 2016 15:03:29 +0530 Wed, 15 Jun 2016 15:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21590 General disciplinary principles require that penalties for minor or easily rectifiable documentation errors made without fraud or gross negligence be proportionate and limited, while fixed-sum or fixed-percentage penalties remain exempt from these safeguards. Procedural protections mandate notice to show cause, a reasonable opportunity to be heard, and an explanation in penalty orders specifying the breach and legal basis; voluntary pre-discovery disclosure is a potential mitigating factor. Act-Rules Bills Wed, 15 Jun 2016 15:03:29 +0530 https://www.taxtmi.com/acts?id=21590