Rule 231 prescribes Form No. 161 for the application to the Assessing Officer for immunity from imposition of penalty under section 439 and from initiation of proceedings under section 478 or 479.
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Rules 2026 · Rule 231
Form of application under section 440
Rules 201-260
The rule. An application to the Assessing Officer to grant immunity from imposition of penalty under section 439 and from initiation of proceedings under section 478 or section 479 is made in Form No. 161.