Immunity from penalty, interest and other proceeding

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..... nity from penalty, interest and other proceeding 108. ( 1 ) Notwithstanding anything contained in any provision of the Chapter, the declarant, upon payment of the tax dues declared by him under sub-se .....

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..... and no matter shall be reopened thereafter in any proceedings under the Chapter before any authority or court relating to the period covered by such declaration. - - statute, statutory provisions le .....

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