Income tax

My client has received a Penalty Notice u/s 270A for underreporting of Income. However he has chosen to pay the entire tax demand and not go into appeal. As per the section ,Form 68 is to filled up to claim exemption from penalty. Does it have to be filed manually at the local jurisdiction or can we file it online

 

 

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Quick Summary
A client has received a penalty notice under Section 270A for underreporting income but has opted to pay the tax demand. To claim exemption from the penalty, Form 68 must be filed. This form, an application for immunity from penalty under Section 270A, can be found on the income tax website or via a Google search. It can be filed manually with the local jurisdiction.

You can file it manually.
You can find form 68 on google or on income tax site
Form of application under section 270AA. -

An application to the Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of proceedings under section 276C or section 276CC shall be made in Form No. 68.”

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