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Section 270AA in The Income Tax Act, 1961 [Entire Act]

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 ... Officer to grant immunity from imposition of penalty under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils
Union of India - Section Cites 0 - Cited by 30

Section 129 in Income Tax Rules, 1962 [Entire Act]

Section 129 in Income Tax Rules, 1962 129. [ Form of application under section 270AA. [Rule 129 inserted by the Income-tax (Twenty Fifth Amendment) Rules ... Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of proceedings under section 276C or section 276CC shall
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Section 440 in The Income Tax Act, 2025 [Entire Act]

section 439 and initiation of proceedings under section 478 or 479. (4) No immunity under sub-section (3) shall be granted if penalty under section ... section (1)(a), if an order under sub-section (5) has been made accepting the application. [ Similar to Section 270AA from The Income
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