https://www.taxtmi.com/acts?id=55249 Minor-penalty proceedings require written notice of alleged lapses and an opportunity for the employee to submit a written defence within the specified period, subject to any extension granted by the Competent Authority. Any defence must be considered before an order is passed. If an inquiry is considered necessary, the procedure for imposing a major penalty applies. The record must include the imputations, defence statement, if any, and the Competent Authority's reasoned order. en-us Tue, 15 Sep 2026 12:57:30 +0530 Tue, 15 Sep 2026 12:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55249 Minor-penalty proceedings require written notice of alleged lapses and an opportunity for the employee to submit a written defence within the specified period, subject to any extension granted by the Competent Authority. Any defence must be considered before an order is passed. If an inquiry is considered necessary, the procedure for imposing a major penalty applies. The record must include the imputations, defence statement, if any, and the Competent Authority's reasoned order. Act-Rules Indian Laws Tue, 15 Sep 2026 12:57:30 +0530 https://www.taxtmi.com/acts?id=55249