https://www.taxtmi.com/acts?id=54039 A new show cause notice provision is substituted for section 219 of the principal Act. Where the Board, after inspection or investigation under section 218 or on the basis of material on record, forms a prima facie opinion that sufficient cause exists to take action under section 220, it may issue a show cause notice to a service provider in the manner specified and allow the period for reply as specified. en-us Tue, 07 Apr 2026 14:05:31 +0530 Tue, 07 Apr 2026 14:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54039 A new show cause notice provision is substituted for section 219 of the principal Act. Where the Board, after inspection or investigation under section 218 or on the basis of material on record, forms a prima facie opinion that sufficient cause exists to take action under section 220, it may issue a show cause notice to a service provider in the manner specified and allow the period for reply as specified. Act-Rules F. Acts / Amendment Acts Tue, 07 Apr 2026 14:05:31 +0530 https://www.taxtmi.com/acts?id=54039