அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 176 of the principal enactment is hereby amended as follows: -
(1)
by the repeal of subsection (2) of that section, and the substitution therefor of the following subsection: -
“(2) Procedures for the assessment, payment, collection, and dispute of a tax shall apply equally to penalties relating to a tax.”; and
(2)
by the insertion immediately after subsection (6) of that section, of the following new subsection: -
“(6A) For the purposes of subsection (6), it shall be lawful to issue a single notice of assessment stating the penalty charged under this Chapter together with the tax and interest payable in complying with the other provisions of this Act.”.