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[Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(2)(b) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(b)no penalty shall be levied and no prosecution shall be sanctioned in respect of such amount for the period of delay.