Section 158BFA(3)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 158BFA(3)] [Section 158BFA] [Entire Act]

Union of India - Subsection

Section 158BFA(3)(b) in The Income Tax Act, 1961

(b)by the ][Assistant Commissioner or Deputy Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Assistant Commissioner" (w.e.f. 1.10.1998).] or the [Assistant Director or Deputy Director] [ Substituted by Act 21 of 1998, Section 3, for " Assistant Director" (w.e.f. 1.10.1998).][, as the case may be, where the amount of penalty exceeds twenty thousand rupees except with the previous approval of the ] [Inserted by Act 14 of 1997, Section 6 (w.r.e.f. 1.1.1997).][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).] or the [Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" (w.e.f. 1.10.1998).][, as the case may be; [Inserted by Act 14 of 1997, Section 6 (w.r.e.f. 1.1.1997).]

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Union of India - Subsection

Section 158BFA(3)(b) in The Income Tax Act, 1961