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Immunity from imposition of penalty, etc.

Section 270AA - Act - PENALTIES IMPOSABLE - Income-tax Act, 1961 - Section 270AA - 1[ 270AA.(1) An assessee may make an application to the Assessing Officer to grant immunity from imposition of penalty under section 270A and initiation of proceedings .....

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aid within the period specified in such notice of demand; and (b) no appeal against the order referred to in clause (a) has been filed. (2) An application referred to in sub-section (1) shall be made within one month from the end of the month in whic .....

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ion (1) and after the expiry of the period of filing the appeal as specified in clause (b) of sub-section (2) of section 249, grant immunity from imposition of penalty under section 270A and initiation of proceedings under section 276C or section 276 .....

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