https://www.taxtmi.com/acts?id=32188 The amendment to section 15J replaces its marginal heading to focus on factors for adjudging penalty quantum, expands the provision to include the Board and the statutory enforcement provisions connected to sections 11 and 11B alongside the adjudicating officer, and omits the phrase in the Explanation that referred specifically to an adjudicating officer. en-us Mon, 19 Mar 2018 16:56:56 +0530 Sat, 31 Mar 2018 18:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32188 The amendment to section 15J replaces its marginal heading to focus on factors for adjudging penalty quantum, expands the provision to include the Board and the statutory enforcement provisions connected to sections 11 and 11B alongside the adjudicating officer, and omits the phrase in the Explanation that referred specifically to an adjudicating officer. Act-Rules F. Acts / Amendment Acts Mon, 19 Mar 2018 16:56:56 +0530 https://www.taxtmi.com/acts?id=32188