Reference by the Commission to the Income-tax authority

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..... ary Penalty) Regulations, 2025
11. Reference by the Commission to the Income-tax authority. (1) Where the Commission is of the opinion, for reasons to be recorded in writing, that it would be expe .....

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..... ere the income-tax authority to which a reference under sub-regulation (1) has been made by the Commission initiates recovery proceedings, the recovery proceedings initiated by the Commission sha .....

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