Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction 205 of the Finance Act, 2016<br>Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. 205. The designated authority shall, subject to the c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....section 202; or (ii) tax arrear covered in the declaration to the extent the penalty exceeds the amount of penalty referred to in sub-clause (b) of clause (I) of section 202; (c) waiver of inter....