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    <title>Immunity from imposition of penalty, etc.</title>
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    <description>Immunity from penalty and initiation of proceedings is available if the tax and interest in the assessment or reassessment order are paid within the notice of demand period and no appeal has been filed; an application in prescribed form must be made within one month from the end of the month of receipt of the order. The Assessing Officer shall decide within three months, after the appeal period has expired, grant immunity if conditions are met and no disqualifying circumstances apply, and must give an opportunity of being heard before rejecting the application.</description>
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    <pubDate>Fri, 14 Feb 2025 14:07:20 +0530</pubDate>
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      <description>Immunity from penalty and initiation of proceedings is available if the tax and interest in the assessment or reassessment order are paid within the notice of demand period and no appeal has been filed; an application in prescribed form must be made within one month from the end of the month of receipt of the order. The Assessing Officer shall decide within three months, after the appeal period has expired, grant immunity if conditions are met and no disqualifying circumstances apply, and must give an opportunity of being heard before rejecting the application.</description>
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