Section 270AA in The Income Tax Act, 1961
270AA. Immunity from imposition of penalty, etc.
(1) An assessee may make an application to the Assessing
Income Tax Rules, 1962
129. [ Form of application under section 270AA. [Rule 129 inserted by the Income-tax (Twenty Fifth Amendment) Rules
section (5) has been made accepting the application. [ Similar to Section 270AA from The Income Tax Act, 1961 - Also Refer
Section 113 in The Finance Act, 2023
113. In section 270AA of the Income-tax Act, in sub-section (6), after the words
The Income Tax Act, 1961
UNION OF INDIA
India
The Income Tax Act, 1961
Act
Income Tax Rules, 1962
UNION OF INDIA
India
Income Tax Rules, 1962
Rule INCOME-TAX
The Finance Act, 2023
UNION OF INDIA
India
The Finance Act, 2023
Act 8 of
The Income Tax Act, 2025
UNION OF INDIA
India
The Income Tax Act, 2025
Act