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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

Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.

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