Immunity from penalty, interest and other proceeding

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..... 1 ) of section 97 and the interest payable under the proviso to sub-section ( 4 ) thereof, shall get immunity from penalty, interest or any other proceeding under the Chapter. ( 2 ) Subject to the provisions of section 101, a declaration made under sub-section ( 1 ) of section 97 shall become conclusive upon issuance of acknowledgement of discharge under sub-section ( 7 ) of section 97 a .....

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