158BF. Certain interests and penalties not to be levied or imposed.
- No interest under the provisions of section 234-A, 234-B or 234-C or penalty under the provisions of clause (c) of sub-section (1) of section 271 or section 271-A or section 271-B shall be levied or imposed upon the assessee in respect of the undisclosed income determined in the block assessment.
