Mera Samvidhaan All of Income-tax Act, 1961

Chapter XIV-B · Special Procedure for Assessment of Search Cases

158BFCertain interests and penalties not to be levied or imposed.

Section 158BF · Chapter XIV-B · page 662 of the Act

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.

Section 158BF of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.