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of <h1>Taxpayers Can Avoid Penalties by Fully Paying Dues and Applying Under Section 270AA Within One Month</h1> A legal provision under Section 270AA allows taxpayers to seek immunity from penalties and prosecution for tax-related offenses. Applicants must pay full tax and interest, and not file an appeal against the assessment order. The application must be submitted within one month in Form 68. The Assessing Officer can grant immunity, except in cases of income misreporting, after providing an opportunity to be heard. The order is final, and no further appeals are permitted against the original assessment order.
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