Rule 231 — Form of application under section 440
Parent Act Section(s): Section 439, Section 440, Section 478
Full Text
- Form of application under section 440.— 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.
Cross-References
Act Sections Referenced
Related Rules
- None
Practical Notes
[To be populated — interpretive notes, circular references, case law pointers]