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

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Full Text of the Document

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....itute any proceeding in respect of an offence; or impose or levy any penalty; or charge any interest under the Income-tax Act in respect of tax arrear. - Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapter, inter alia, provides-- (a) the definitions of certain expressions relating to "appellant", "appellant forum", "d....