In force · As amended up to 2026-08
89. [Penalties. ]— Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s . 126 ( w.e.f . 1-4-1989) .
1. Subs. by Act 4 of 1988, s. 124, for "Tax Recovery Commissioner" (w.e.f. 1-4-1989). Earlier substituted by Act 32 of 1971, s. 29, for "Tax Recovery Office" (w.e.f. 1-1-1972).
2. Subs. by Act 25 of 2014, s. 4, for "Chief Commissioner" (w.r.e.f. 1-6-2013).
3. Subs. by s. 4, ibid ., for "Commissioner" (w.r.e.f. 1-6-2013).
Source: India Code