Immunity from prosecution prevents initiation of offences, penalties or interest for covered direct tax arrears under the scheme. The designated authority shall not institute any proceeding for an offence, impose or levy any penalty, or charge any interest under the Income-tax Act in respect of a tax arrear, subject to the conditional prerequisites of the enactment.
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Provisions expressly mentioned in the judgment/order text.
Immunity from prosecution prevents initiation of offences, penalties or interest for covered direct tax arrears under the scheme.
The designated authority shall not institute any proceeding for an offence, impose or levy any penalty, or charge any interest under the Income-tax Act in respect of a tax arrear, subject to the conditional prerequisites of the enactment.
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