Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
Section 93 of the Finance Act, 2024 (No. 2) deals with immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. The Act was enacted on 16 Aug 2024.
Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases.
93. Subject to the provisions of section 92, the designated authority shall not institute any proceeding in respect of an offence; or impose or levy any penalty; or charge any interest under the Income-tax Act in respect of tax arrear.
Section 93, The Finance Act, 2024 (No. 2).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Questions about Section 93
What does Section 93 of the Finance Act, 2024 (No. 2) deal with?
Section 93 of the Finance Act, 2024 (No. 2) is headed "Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases". Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases.
How do I find court cases under Section 93 of the Finance Act, 2024 (No. 2)?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2024 (No. 2) 93, section 93 Finance Act, 2024 (No. 2), section 93 of the Finance Act, 2024 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 93 of the Finance Act, 2024 (No. 2), and has it changed?
Its own text turns on section 92 (Time and manner of payment), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 93 of the Finance Act, 2024 (No. 2) enacted?
Section 93 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 93, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.
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