https://www.taxtmi.com/acts?id=36904 A discharge certificate issued under section 126 is conclusive as to the matter and time period stated: the declarant shall not be liable for further duty, interest or penalty, shall not be liable to prosecution for that matter and period, and the matter and period shall not be reopened; however, issuance does not amount to departmental acquiescence, does not preclude notices for subsequent periods or different matters for the same period, and a materially false voluntary declaration discovered within one year will be treated as if never made and may be reopened. en-us Fri, 05 Jul 2019 18:37:39 +0530 Fri, 05 Jul 2019 18:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36904 A discharge certificate issued under section 126 is conclusive as to the matter and time period stated: the declarant shall not be liable for further duty, interest or penalty, shall not be liable to prosecution for that matter and period, and the matter and period shall not be reopened; however, issuance does not amount to departmental acquiescence, does not preclude notices for subsequent periods or different matters for the same period, and a materially false voluntary declaration discovered within one year will be treated as if never made and may be reopened. Act-Rules Bill Fri, 05 Jul 2019 18:37:39 +0530 https://www.taxtmi.com/acts?id=36904