Income-tax Act, 1961

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-

(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,

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)	-	eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically feasible;
Google Play store Latest Job Openings View all 22 July 2026 Senior Chartered Accountant SKSS Patna CA View Details Featured 18 July 2026 Senior Manager- Finance & Accounts apricus india Ahmedabad CA View Details 28 July 2026 Senior accountant RJ Public School Bengaluru B.Com View Details ARTICLESHIP 10 July 2026 Article Assistant N S Gokhale & Co Thane CA Inter View Details ARTICLESHIP 07 July 2026 Articleship Jawahar and Associates Chartered Accountants Hyderabad CA Inter View Details ARTICLESHIP 15 July 2026 CA Articles Kinjal H Shah & Co. Mumbai CA Foundation View Details 14 July 2026 Senior Executive/ Manager H S SHARMA AND CO Pune CA Final View Details 23 July 2026 Semi qualified CA Garg Bros & Associate CA New Delhi CA Inter View Details Share  Facebook  Twitter  Linkedin  Reddit  Email  Whatsapp  Gmail  Print  PDF Finance and Tax WhatsApp groups list CCI All Updates (WA Group) CCI All Updates (WA Channel) CCI All Updates (Telegram Channel) GST Income Tax CA Final CA Inter CA Foundation CCI Jobs CS CCI Webinars CCI Pro Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now click here to register Follow