Companies (Profits) Surtax Act : Opportunity of being heard Indian Bare Acts :

Companies (Profits) Surtax Act,1964

Act No : 7

10.Opportunity of being heard. No order imposing a penalty under section 9 2[ or section 9A] shall be made unless the assessee has been given a reasonable opportunity of being heard.

We will be updating this section with more ACTS soon!!