Immunity from penalty claims must be filed in the prescribed form under the Income-tax Rules. An application to the Assessing Officer seeking immunity from penalty and from initiation of proceedings under the specified provisions must be made in ... Summary
Immunity from penalty claims must be filed in the prescribed form under the Income-tax Rules.
An application to the Assessing Officer seeking immunity from penalty and from initiation of proceedings under the specified provisions must be made in the prescribed form. The rule fixes Form No. 161 as the mandatory form for an application under section 440, thereby setting the procedural requirement for requesting such immunity under the Income-tax Rules, 2026.
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