Income Tax Department

Ministry of Finance, Government of India

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Section 158BF

Certain interests and penalties not to be levied or imposed

Section

Section Number

158BF

Chapter

CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

Act

Income-tax Act, 1961

Year

2025

Certain interests and penalties not to be levied or imposed

Certain interests and penalties not to be levied or imposed

Certain interests and penalties not to be levied or imposed.

158BF. No interest under section 234A, 234B or 234C or penalty under section 270A shall be levied or imposed upon the assessee in respect of the undisclosed income assessed or reassessed for the block period.

Footnotes