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.
Section 6: Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
The Direct Tax Vivad se Vishwas Act, 2020Central Act · Act 3 of 2020
Where this provision sits
| Act | The Direct Tax Vivad se Vishwas Act, 2020 |
|---|---|
| Section | 6 |
| Marginal note | Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Judgments citing it | 1 |
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