No order imposing a penalty under section 9 [or section 9A] shall be made unless the assessee has been given a reasonable opportunity of being heard.
Section 10: Opportunity of being heard.
The Companies (Profits) Surtax Act, 1964Central Act ยท Act 7 of 1964
Where this provision sits
| Act | The Companies (Profits) Surtax Act, 1964 |
|---|---|
| Section | 10 |
| Marginal note | Opportunity of being heard. |
| Jurisdiction | Central |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- inserted, Act 16 of 1981. . Ins. by Act 16 of 1981, s. 38 (w.e.f. 1-4-1981).
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