https://www.taxtmi.com/acts?id=53626 An application to the Assessing Officer seeking immunity from penalty and from initiation of proceedings under the specified provisions must be made in the prescribed form. The rule fixes Form No. 161 as the mandatory form for an application under section 440, thereby setting the procedural requirement for requesting such immunity under the Income-tax Rules, 2026. en-us Sat, 21 Mar 2026 09:56:57 +0530 Wed, 08 Apr 2026 11:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53626 An application to the Assessing Officer seeking immunity from penalty and from initiation of proceedings under the specified provisions must be made in the prescribed form. The rule fixes Form No. 161 as the mandatory form for an application under section 440, thereby setting the procedural requirement for requesting such immunity under the Income-tax Rules, 2026. Act-Rules Income Tax Sat, 21 Mar 2026 09:56:57 +0530 https://www.taxtmi.com/acts?id=53626