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[Cites 0, Cited by 0] [Section 298(5)] [Section 298] [Entire Act]

Union of India - Subsection

Section 298(5)(b) in The Income Tax Act, 2025

(b)by the Deputy Commissioner or Assistant Commissioner or the Deputy Director or Assistant Director, where penalty exceeds ₹ 200000 except with the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director;