The Direct Tax Vivad se Vishwas Act, 2020
Section 6. Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
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.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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