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Section 158BF: Certain interests and penalties not to be levied or imposed

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Certain interests and penalties not to be levied or imposed.

No interest under section 234A, 234B or 234C or penalty under section 270A shall be levied or imposed upon the assessee in respect of the undisclosed income assessed or reassessed for the block period.

Where this provision sits

ActThe Income-tax Act, 1961
Section158BF
Marginal noteCertain interests and penalties not to be levied or imposed
JurisdictionCentral
StatusRepealed

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