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    <title>Certain interests and penalties not to be levied or imposed.</title>
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    <description>Clause 297 provides that interest and penalty specified in the Bill shall not be levied or imposed on an assessee for undisclosed income assessed or reassessed for the block period in search cases, limiting relief to the named interest and penalty categories and to income relating to the block period.</description>
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    <pubDate>Fri, 14 Feb 2025 11:15:26 +0530</pubDate>
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      <description>Clause 297 provides that interest and penalty specified in the Bill shall not be levied or imposed on an assessee for undisclosed income assessed or reassessed for the block period in search cases, limiting relief to the named interest and penalty categories and to income relating to the block period.</description>
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