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Income-tax Act, 1961

Section - 158BF - 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.

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