Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 272B] [Entire Act] Union of India - Subsection Section 272B(3) in The Income Tax Act, 1961 (3)No order under sub-section (1) or sub-section (2) shall be passed unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter.] [Inserted by Act 20 of 2002, Section 104 (w.e.f. 1.6.2002).]
