https://www.taxtmi.com/acts?id=37576 A unit may recommend initiation of penalty proceedings for non-compliance to the central e-assessment centre, which shall serve a show cause notice and forward any response to the recommending unit. The recommending unit must either prepare a draft penalty order or drop the penalty with recorded reasons. The central e-assessment centre shall levy the penalty as per the draft order, serve a copy with the demand notice, and transfer electronic records of the penalty proceedings to the Assessing Officer having jurisdiction for further action under the Act. en-us Fri, 13 Sep 2019 14:15:08 +0530 Thu, 04 Sep 2025 18:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37576 A unit may recommend initiation of penalty proceedings for non-compliance to the central e-assessment centre, which shall serve a show cause notice and forward any response to the recommending unit. The recommending unit must either prepare a draft penalty order or drop the penalty with recorded reasons. The central e-assessment centre shall levy the penalty as per the draft order, serve a copy with the demand notice, and transfer electronic records of the penalty proceedings to the Assessing Officer having jurisdiction for further action under the Act. Act-Rules Direct Taxes Fri, 13 Sep 2019 14:15:08 +0530 https://www.taxtmi.com/acts?id=37576