Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Penalty immunity application form must be filed in the prescribed form for proceedings under the income tax rules. An application seeking immunity from penalty under section 270A and from initiation of proceedings under section 276C or section 276CC must be filed before the Assessing Officer in Form No. 68. The rule prescribes the form of application under section 270AA as the procedural mechanism for requesting statutory immunity in covered cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty immunity application form must be filed in the prescribed form for proceedings under the income tax rules.
An application seeking immunity from penalty under section 270A and from initiation of proceedings under section 276C or section 276CC must be filed before the Assessing Officer in Form No. 68. The rule prescribes the form of application under section 270AA as the procedural mechanism for requesting statutory immunity in covered cases.
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