Immunity from proceedings prevents initiation or penalties for covered tax arrears when scheme conditions are met. The provision bars initiation of any proceeding and the imposition or levy of penalty or charge of interest under the Income tax Act in respect of tax arrear, subject to the scheme's qualifying and limiting provisions, and centralises relief through the designated authority which effectuates that immunity.
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.
Immunity from proceedings prevents initiation or penalties for covered tax arrears when scheme conditions are met.
The provision bars initiation of any proceeding and the imposition or levy of penalty or charge of interest under the Income tax Act in respect of tax arrear, subject to the scheme's qualifying and limiting provisions, and centralises relief through the designated authority which effectuates that immunity.
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