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Procedure.

Section 46 - Acts - PENALTIES - Other Direct Tax / Income Tax - Section 46 - 46. (1) The tax authority shall, for the purposes of imposing any penalty under this Chapter, issue a notice to an assessee requiring him to show cause why the penalty shoul .....

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three years from the end of the financial year in which the default is committed, in respect of penalties referred to in section 45. (3) No order imposing a penalty under this Chapter shall be made unless the assessee has been given an opportunity of .....

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(b) the penalty exceeds five lakh rupees and the tax authority levying the penalty is in the rank of Assistant Commissioner or Deputy Commissioner. (5) Every order of penalty issued under this Chapter shall be accompanied by a notice of demand in re .....

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