Immunity from initiation of proceedings under tax amnesty scheme prevents prosecution and penalty after compliant payment.

Immunity is provided under the Direct Tax Vivad se Vishwas Scheme, 2024 by preventing the designated authority from instituting proceedings, imposing penalties, or charging interest under the Income-tax Act in respect of tax arrear, subject to section 92; the Chapter defines key terms, prescribes amounts payable and declaration particulars, sets time and manner of payment, disallows refunds, limits applicability of benefits in other proceedings, excludes certain cases, and vests rulemaking and enabling powers in the Central Board of Direct Taxes and the Central Government.

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