alleryStart learning →While imposing a penalty, the order must specify
ATurnover of the person
BNature of breach and law
CDate of the audit visit
DName of the auditor
Answer & Solution
Correct answer: B. Nature of breach and law
Section 126(4) requires the officer to state the nature of the breach and the law under which the penalty is specified.
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Related questions
An omission is 'easily rectifiable' under Section 126 if it isSection 126(2) says the penalty imposed should beSection 126 does not apply where the penalty isUnder Section 126(5), voluntary disclosure of a breach before its discovery isUnder Section 126(3), no penalty may be imposed withoutUnder Section 126(1), a minor breach means tax involved is less thanFor discovery and inspection, the Advance Ruling Authority has the powers ofBefore declaring a ruling void under Section 104, the authority must