Procedure for imposing Penalty - Section 274

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....th prior approval of JC in certain cases [Section 274(2)] * No order imposing a penalty under this Chapter shall be made- - by the Income-tax Officer, where the penalty exceeds 10,000 rupees - by the Assistant Commissioner or Deputy Commissioner, where the penalty exceeds 20,000 rupees * except with the prior approval of the Joint Commissioner. (3) The CG empowered to scheme by notificati....

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....n the Official Gazette, direct that any of the provisions of this Act relating to jurisdiction and procedure for imposing penalty shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification. - No direction shall be issued after the 31st day of March, 2022. - The Central Government may amend any direction, by notification in the Off....