Section 274(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 11] [Section 274(2)] [Section 274] [Entire Act]

Union of India - Subsection

Section 274(2)(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).][, where the penalty exceeds twenty thousand rupees, except with the prior approval of the ] [Inserted by Act 4 of 1988, Section 115 (w.e.f. 1.4.1989).][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).].

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Union of India - Subsection

Section 274(2)(b) in The Income Tax Act, 1961