Income-tax Act, 1961
Section - 274 - Procedure
Procedure.274. (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.(2) No order imposing a penalty under this Chapter shall be made-
except with the prior approval of the Joint Commissioner.(2A) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of imposing penalty under this Chapter so as to impart greater efficiency, transparency and accountability by-
| (a) | - | by the Income-tax Officer, where the penalty exceeds ten thousand rupees; |
| (b) | - | by the Assistant Commissioner or Deputy Commissioner, where the penalty exceeds twenty thousand rupees, |
| (a) | - | eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically feasible; |
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24 October 2026
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