https://www.taxtmi.com/acts?id=32199 Amendment replaces the marginal heading with "Factors to be taken into account while adjudging quantum of penalty", extends authority to determine penalty quantum to "the Board or the adjudicating officer" in place of the prior reference solely to the adjudicating officer, and omits the Explanation phrase referencing an adjudicating officer. en-us Mon, 19 Mar 2018 17:02:41 +0530 Mon, 19 Mar 2018 17:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32199 Amendment replaces the marginal heading with "Factors to be taken into account while adjudging quantum of penalty", extends authority to determine penalty quantum to "the Board or the adjudicating officer" in place of the prior reference solely to the adjudicating officer, and omits the Explanation phrase referencing an adjudicating officer. Act-Rules F. Acts / Amendment Acts Mon, 19 Mar 2018 17:02:41 +0530 https://www.taxtmi.com/acts?id=32199