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Section - 158BF, Certain interests and penalties not to be levied or imposed (IT Act, 1961)

Certain interests and penalties not to be levied or imposed.

No interest under the provisions of section 234A, 234B or 234C or penalty under the provisions of clause (c) of sub-section (1) of section 271 or section 271A or section 271B shall be levied or imposed upon the assessee in respect of the undisclosed income determined in the block assessment.

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High Court Rules on Undisclosed Income in Block Assessment

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Section - 158BF, Certain interests and penalties not to be levied or imposed (IT Act, 1961)

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High Court Rules on Undisclosed Income in Block Assessment

Section - 158BF, Certain interests and penalties not to be levied or imposed (IT Act, 1961)