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of <h1>Penalties under sections 271B, 271BA, 27IDA not waived with tax appeal settlements per Direct Tax Vivad Se Vishwas Act FAQs.</h1> Appeals against penalties not related to quantum assessment, such as those under sections 271B, 271BA, and 27IDA of the Act, are not waived upon the settlement of appeals concerning disputed tax. These penalty orders must be settled separately, as clarified in the FAQs on the Direct Tax Vivad Se Vishwas Act, 2020.
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