Section 6
Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
The Direct Tax Vivad se Vishwas Act, 2020
About this Act
An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto.
Subject to the provisions of section 5, the designated authority shall not institute 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.