Section 231 of Income-tax Rules, 2026 – Form of application under section 440

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Section 231: Form of application under section 440

Form of application under section 440.

231. 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 shall be made in Form No. 161.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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