Budget 2026: Govt moves to rationalise penalty and prosecution provisions to cut litigation
In her Budget speech, Sitharaman said the government proposes to integrate assessment and penalty proceedings through a single, common order, a move aimed at avoiding the multiplicity of proceedings that often prolong disputes between taxpayers and the tax department.
In her Budget speech, Sitharaman said the government proposes to integrate assessment and penalty proceedings through a single, common order, a move aimed at avoiding the multiplicity of proceedings that often prolong disputes between taxpayers and the tax department.
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