Section 5 in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
5. Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases.—
Subject to the provisions of section 5, the designated authority shall not institute any proceeding in respect of an offence; or impose or levy any penalty; or charge any interest under the Income-tax Act in respect of tax arrear.
