Section-471 : Procedure

1. Section-471 as per act

1. No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.
2. No order imposing a penalty under this Chapter shall be made without the prior approval of the Joint Commissioner—
   
   
   1. where the penalty exceeds ten thousand rupees, by the Income-tax Officer;
   2. where the penalty exceeds twenty thousand rupees, by the Assistant Commissioner or Deputy Commissioner.
3. An income-tax authority on making an order under this Chapter imposing a penalty, unless he himself is the Assessing Officer, shall send a copy of the order to the Assessing Officer

2. Help and useful links for Section-471

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Self Service (DIY) Income Tax Filing made Easy
4. Income Tax Penalties: What and When?