https://www.taxtmi.com/acts?id=8714 The Finance Act, 2008 inserts a proviso in section 78 providing that where a penalty is payable under section 78, the provisions of section 76 shall not apply; this creates an explicit non-application rule preventing section 76 from operating in cases governed by the penalty regime of section 78. en-us Fri, 02 May 2008 10:22:07 +0530 Fri, 02 May 2008 10:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8714 The Finance Act, 2008 inserts a proviso in section 78 providing that where a penalty is payable under section 78, the provisions of section 76 shall not apply; this creates an explicit non-application rule preventing section 76 from operating in cases governed by the penalty regime of section 78. Act-Rules F. Acts / Amendment Acts Fri, 02 May 2008 10:22:07 +0530 https://www.taxtmi.com/acts?id=8714