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Rule 121 of Income Tax Rules 1962: Procedure for imposition of fine

Rule 121 : Procedure for imposition of fine
(Part XV : Miscellaneous)


No order imposing a fine under sub-section (2) of section 285A shall be made unless the contractor has been given a reasonable opportunity of being heard.




Extra Notes for Readers:

- Rule 121 was omitted by the Income Tax (5th Amendment) Rules, 1989, w.e.f. 18th May 1989


Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.

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