Dear Nitin ji,
In the determination of contribution under section 45A, a show cause notice is issued which provides an opportunity for a personal hearing by fixing a date and to produce the required documents to establish the stand and also to file a detailed statement of contributions due.
C-18 may be on an actual basis or on an ad hoc basis. It may involve interest.
Whereas D-18 is a show cause notice for the determination and recovery of damages under regulation 32 & section 85 B(1). This notice also provides an opportunity for a personal hearing with necessary documents to explain the case.
Herein, find the attachment towards...