Period for imposing penalties rationalized. Limitation calculated from appellate order date, not receipt by top officers. Effective 01/10/2024.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Period of limitation for imposing penalties rationalized. Reference to date of receipt of appellate order by Principal Chief Commissioner or Chief Commissioner omitted from section 275 to remove ambiguity in calculating limitation period. Effective from October 1, 2024.....