https://www.taxtmi.com/acts?id=47343 The amendment renumbers section 271E as sub section (1) and inserts a new sub section (2) specifying that any penalty imposable under the renumbered sub section (1) shall be imposed by the Deputy Commissioner, thereby designating the Deputy Commissioner as the authority competent to impose penalties under that provision. en-us Sat, 11 Jan 2025 11:23:34 +0530 Sat, 11 Jan 2025 11:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47343 The amendment renumbers section 271E as sub section (1) and inserts a new sub section (2) specifying that any penalty imposable under the renumbered sub section (1) shall be imposed by the Deputy Commissioner, thereby designating the Deputy Commissioner as the authority competent to impose penalties under that provision. Act-Rules F. Acts / Amendment Acts Sat, 11 Jan 2025 11:23:34 +0530 https://www.taxtmi.com/acts?id=47343