https://www.taxtmi.com/acts?id=47341 The provision renumbers section 271C as subsection (1) and inserts subsection (2) providing that any penalty imposable under subsection (1) shall be imposed by the Deputy Commissioner, thereby centralising imposition authority in that office. en-us Sat, 11 Jan 2025 11:23:08 +0530 Sat, 11 Jan 2025 11:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47341 The provision renumbers section 271C as subsection (1) and inserts subsection (2) providing that any penalty imposable under subsection (1) shall be imposed by the Deputy Commissioner, thereby centralising imposition authority in that office. Act-Rules F. Acts / Amendment Acts Sat, 11 Jan 2025 11:23:08 +0530 https://www.taxtmi.com/acts?id=47341