Income Tax Act 2023
Section 281 - Previous Approval of Inspecting Additional Commissioner of Taxes for Imposing Penalty
(as updated till Finance Act 2024)
The Deputy Commissioner of Taxes shall not impose any penalty under this Part without the previous approval of the Inspecting Additional Commissioner of Taxes except in the cases referred to in sections 266, 275, 276, 277, 278 and 279.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.