Procedure

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..... he penalty exceeds ten thousand rupees; ( b ) by the Assistant Commissioner 2 [or Deputy Commissioner], where the penalty exceeds twenty thousand rupees, except with the prior approval of the 3 [Joint] Commissioner.] 5 [ (2A) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of imposing penalty under this Chapter so as to impart gr .....

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..... tations as may be specified in the notification: Provided that no direction shall be issued after the 31st day of March, 2022. 7 [ Provided further that the Central Government may amend any direction, issued under this sub-section on or before the 31st day of March, 2022, by notification in the Official Gazette. ] (2C) Every notification issued under sub-section (2A) and sub-section .....

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..... uted by the Taxation Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution, sub-section (3) was substituted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5. Inserted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2020 6. Substituted vide THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 dated 29-09-2020 w.e.f. 01-04-20 .....

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