Section 158BF of the Income Tax Act


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Section 158BF of the Income Tax Act: Certain interests and penalties not to be levied or imposed

No interest under the provisions of section 234A234B or 234C or penalty under the provisions of clause (c) of sub-section (1) of section 271 or section 271A or section 271B shall be levied or imposed upon the assessee in respect of the undisclosed income determined in the block assessment.


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