Income Tax Act, 1961
Section 9: Ins. by Act 28 of 2016, s. 106 (w.e.f. 12016).
9. Ins. by Act 28 of 2016, s. 106 (w.e.f. 12016).
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1[(6) The provisions of this section 2[as they stood immediately before their amendment by the Direct
Tax Laws (Amendment) Act, 1989] shall apply to and in relation to any assessment for the assessment
year commencing on the 1st day of April, 1988, or any earlier assessment year, and references in this
section to the other provisions of this Act shall be construed as references to those provisions as for the
time being in force and applicable to the relevant assessment year.]
3[(7) Notwithstanding anything contained in sub-section (6), the provisions of sub-section (1), subsection (2), or, as the case may be, sub-section (4) [as they stood immediately before their amendment by
the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989)], shall apply in the case of reduction or waiver
of penalty or interest in relation to any assessment for the assessment year commencing on the 1st day of
April, 1988 or any earlier assessment year, with the modifications that the power under the said subsection (1) shall be exercisable only by the 4[Principal Commissioner or Commissioner] and instead of the
previous approval of the Board, the 4[Principal Commissioner or Commissioner] shall obtain the previous
approval of the 5[Principal Chief Commissioner or Chief Commissioner] or 6[Principal Director General
or Director General], as the case may be, while dealing with such case.]
7[273AA. Power of 4[Principal Commissioner or Commissioner] to grant immunity from
penalty.—(1) A person may make an application to the 4[Principal Commissioner or Commissioner] for
granting immunity from penalty, if—
(a) he has made an application for settlement under section 245C and the proceedings for
settlement have abated under section 245HA; and
(b) the penalty proceedings have been initiated under this Act.
(2) The application to the 4[Principal Commissioner or Commissioner] under sub-section (1) shall not
be made after the imposition of penalty after abatement.
(3) The 4[Principal Commissioner or Commissioner] may, subject to such conditions as he may think
fit to impose, grant to the person immunity from the imposition of any penalty under this Act, if he is
satisfied that the person has, after the abatement, co-operated with the income-tax authority in the
proceedings before him and has made a full and true disclosure of his income and the manner in which
such income has been derived.
8[(3A) The order under sub-section (3), either accepting or rejecting the application in full or in part,
shall be passed within a period of twelve months from the end of the month in which the application
under the said sub-section is received by the Principal Commissioner or the Commissioner:
Provided that no order rejecting the application, either in full or in part, shall be passed unless the
assessee has been given an opportunity of being heard:
Provided further that where any application is pending as on the 1st day of June, 2016, the order shall
be passed on or before the 31st day of May, 2017.]
(4) The immunity granted to a person under sub-section (3) shall stand withdrawn, if such person fails
to comply with any condition subject to which the immunity was granted and thereupon the provisions of
this Act shall apply as if such immunity had not been granted.
(5) The immunity granted to a person under sub-section (3) may, at any time, be withdrawn by the
4[Principal Commissioner or Commissioner], if he is satisfied that such person had, in the course of any
The provisions of this section 2[as they stood immediately before their amendment by the Direct
Tax Laws
Act, 1989] shall apply to and in relation to any assessment for the assessment
year commencing on the 1st day of April, 1988, or any earlier assessment year, and references in this
section to the other provisions of this Act shall be construed as references to those provisions as for the
time being in force and applicable to the relevant assessment year.]
3[
Notwithstanding anything contained in sub-section
[as they stood immediately before their amendment by
the Direct Tax Laws
Act, 1989 (3 of 1989)], shall apply in the case of reduction or waiver
of penalty or interest in relation to any assessment for the assessment year commencing on the 1st day of
April, 1988 or any earlier assessment year, with the modifications that the power under the said subsection
shall be exercisable only by the 4[Principal Commissioner or Commissioner] and instead of the
previous approval of the Board, the 4[Principal Commissioner or Commissioner] shall obtain the previous
approval of the 5[Principal Chief Commissioner or Chief Commissioner] or 6[Principal Director General
or Director General], as the case may be, while dealing with such case.]
7[273AA. Power of 4[Principal Commissioner or Commissioner] to grant immunity from
penalty.—
A person may make an application to the 4[Principal Commissioner or Commissioner] for
granting immunity from penalty, if—
he has made an application for settlement under section 245C and the proceedings for
settlement have abated under section 245HA; and
the penalty proceedings have been initiated under this Act.
The application to the 4[Principal Commissioner or Commissioner] under sub-section
shall not
be made after the imposition of penalty after abatement.
The 4[Principal Commissioner or Commissioner] may, subject to such conditions as he may think
fit to impose, grant to the person immunity from the imposition of any penalty under this Act, if he is
satisfied that the person has, after the abatement, co-operated with the income-tax authority in the
proceedings before him and has made a full and true disclosure of his income and the manner in which
such income has been derived.
8[
The order under sub-section
The immunity granted to a person under sub-section
shall stand withdrawn, if such person fails
to comply with any condition subject to which the immunity was granted and thereupon the provisions of
this Act shall apply as if such immunity had not been granted.
The immunity granted to a person under sub-section
may, at any time, be withdrawn by the
4[Principal Commissioner or Commissioner], if he is satisfied that such person had, in the course of any