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    <title>Form of application under section 270AA</title>
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    <description>An application seeking immunity from penalty under section 270A and from initiation of proceedings under section 276C or section 276CC must be filed before the Assessing Officer in Form No. 68. The rule prescribes the form of application under section 270AA as the procedural mechanism for requesting statutory immunity in covered cases.</description>
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      <title>Form of application under section 270AA</title>
      <link>https://www.taxtmi.com/acts?id=22730</link>
      <description>An application seeking immunity from penalty under section 270A and from initiation of proceedings under section 276C or section 276CC must be filed before the Assessing Officer in Form No. 68. The rule prescribes the form of application under section 270AA as the procedural mechanism for requesting statutory immunity in covered cases.</description>
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