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

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..... 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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