https://www.taxtmi.com/acts?id=23853 An Explanation is inserted into section 15J clarifying that the power of an adjudicating officer to adjudge the quantum of penalty under the specified penalty provisions shall be and shall always be deemed to have been exercised under the provisions of section 15J, thereby confirming that those penal determinations are governed by section 15J. en-us Thu, 23 Mar 2017 16:25:24 +0530 Tue, 11 Apr 2017 12:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23853 An Explanation is inserted into section 15J clarifying that the power of an adjudicating officer to adjudge the quantum of penalty under the specified penalty provisions shall be and shall always be deemed to have been exercised under the provisions of section 15J, thereby confirming that those penal determinations are governed by section 15J. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 16:25:24 +0530 https://www.taxtmi.com/acts?id=23853