https://www.taxtmi.com/acts?id=31908 The amendment replaces the marginal heading with "Factors to be taken into account while adjudging quantum of penalty", expands the text so that the factors govern penalty imposition by the Board as well as by an adjudicating officer, and omits the words limiting the Explanation to an adjudicating officer, thereby extending the factors' applicability across administrative and adjudicatory penalty mechanisms. en-us Thu, 01 Feb 2018 18:21:37 +0530 Fri, 02 Feb 2018 17:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31908 The amendment replaces the marginal heading with "Factors to be taken into account while adjudging quantum of penalty", expands the text so that the factors govern penalty imposition by the Board as well as by an adjudicating officer, and omits the words limiting the Explanation to an adjudicating officer, thereby extending the factors' applicability across administrative and adjudicatory penalty mechanisms. Act-Rules Bills Thu, 01 Feb 2018 18:21:37 +0530 https://www.taxtmi.com/acts?id=31908