Guidelines in the matter of levying fines.

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Full Text of the Document

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....es were outlined in that circular to be kept in view by the Commissioners while passing orders u/s 285A(2) of the I.T. Act. 2. Since the issue of the above instructions, a number of representations have been received both from individuals and Chambers of Commerce and Industry, complaining that harsh fines are being imposed by some Commissioners. Some Commissioners have also requested that the B....