Amendment of section 274.

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..... the Official Gazette, for the purposes of imposing penalty under this Chapter so as to impart greater efficiency, transparency and accountability by- (a ) eliminating the interface between the Assessing Officer and the assessee in the course of proceedings to the extent technologically feasible; (b ) optimising utilisation of .....

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..... (2C ) Every notification issued under sub-section (2A ) and sub-section (2B ) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. . - Clause 100 of the Bill seeks to amend section 274 of the Income-tax Act relating to procedure. It is proposed to insert sub-sections (2A), (2B) and (2C) in the said sec .....

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