https://www.taxtmi.com/acts?id=24851 Where, in the course of proceedings under the Income-tax Act, the Assessing Officer or specified appellate officers find that an accountant, merchant banker, or registered valuer has furnished incorrect information in any report or certificate furnished under the Act or rules, the officer may direct that the professional pay a fixed penalty for each such report or certificate; the section also defines the covered professional categories by statutory reference. en-us Mon, 10 Apr 2017 11:38:04 +0530 Thu, 07 Aug 2025 17:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24851 Where, in the course of proceedings under the Income-tax Act, the Assessing Officer or specified appellate officers find that an accountant, merchant banker, or registered valuer has furnished incorrect information in any report or certificate furnished under the Act or rules, the officer may direct that the professional pay a fixed penalty for each such report or certificate; the section also defines the covered professional categories by statutory reference. Act-Rules Income Tax Mon, 10 Apr 2017 11:38:04 +0530 https://www.taxtmi.com/acts?id=24851