Expanding the scope of immunity from imposition of penalty or prosecution under section 270AA

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Full Text of the Document

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....the following conditions, namely: - (a) the tax and interest payable as per Assessment order, has been paid within the period specified in notice of demand; (b) no appeal against the such assessment order has been filed. 2. Further, sub-section (2) provides that assessee shall file an application within one month from the end of the month in which said assessment order has been received by hi....