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    <title>Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases.</title>
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    <description>The provision bars initiation of any proceeding and the imposition or levy of penalty or charge of interest under the Income tax Act in respect of tax arrear, subject to the scheme&#039;s qualifying and limiting provisions, and centralises relief through the designated authority which effectuates that immunity.</description>
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      <description>The provision bars initiation of any proceeding and the imposition or levy of penalty or charge of interest under the Income tax Act in respect of tax arrear, subject to the scheme&#039;s qualifying and limiting provisions, and centralises relief through the designated authority which effectuates that immunity.</description>
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