Section 158BF
Certain interests and penalties not to be levied or imposed. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
No interest under the
provisions of section 234A, 234B 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.