https://www.taxtmi.com/acts?id=47342 The amendment renumbers the existing provision as sub section (1) and inserts sub section (2) specifying that any penalty under the renumbered provision is to be imposed by the Deputy Commissioner, designating the Deputy Commissioner as the administrative authority for imposing such tax penalties. en-us Sat, 11 Jan 2025 11:23:19 +0530 Sat, 11 Jan 2025 11:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47342 The amendment renumbers the existing provision as sub section (1) and inserts sub section (2) specifying that any penalty under the renumbered provision is to be imposed by the Deputy Commissioner, designating the Deputy Commissioner as the administrative authority for imposing such tax penalties. Act-Rules F. Acts / Amendment Acts Sat, 11 Jan 2025 11:23:19 +0530 https://www.taxtmi.com/acts?id=47342