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Para 6 - Penalty proceedings for non-compliance - E-assessment Scheme, 2019

Extract

..... or initiation of any penalty proceedings under Chapter XXI of the Act, against such assessee or any other person, as the case may be, to the National e-assessment Centre, if it considers necessary or expedient to do so. (2) The National e-assessment .....

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Para 6 - Penalty proceedings for non-compliance - E-assessment Scheme, 2019

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..... nsideration the response furnished by the assessee or any other person, as the case may be, - (a) make a draft order of penalty and send a copy of such draft to National e-assessment Centre; or (b) drop the penalty after recording reasons, under inti .....

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Para 6 - Penalty proceedings for non-compliance - E-assessment Scheme, 2019

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