Rules

129 Form of application under section 270AA.

¹[Form of application under section 270AA.

129. 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.]

Note :-

1. Rule 129 inserted by the Income-tax (Twenty Fifth Amendment) Rules, 2016, w.e.f. 1-4-2017.

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