Tax notices
Immunity from penalty and prosecution, Sec 270AA Form 68 (new Sec 440 Form 161)
What this means, checked by a CA
If the addition is small or hard to fight, you can pay the tax and interest and ask for immunity from the 50% or 200% penalty and from prosecution, instead of appealing. We compare both routes, check the payment and file the immunity form on time.
₹2,999
One time, + 18% GST
- Delivered in 2 working days after the order and payment proof
- Due: Within one month from the end of the month in which the assessment or reassessment order is received; tax and interest paid within the period in the demand notice
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 6 items
Assessment or reassessment order
Order number and date received
Notice of demand
Amount and payment due date
Challans for tax and interest
BSR, serial, date and amount
PAN and portal login
Form filed online only
Penalty show cause noticeOptional
Under-reporting or misreporting limb
Any rectification or appeal filed
Appeal bars immunity
DiscussionWhat we discuss · 5 items
Is the addition worth fighting on merits, or is paying and taking immunity cheaper?
Immunity means giving up the appeal
Have you already filed an appeal against this order?
Form cannot be filed after an appeal
Can you pay the full demand, tax and interest, by the demand due date?
Partial payment is not accepted
Is the penalty notice for under-reporting or misreporting?
Misreporting needs extra 100% tax (120% under new Act clause (g))
When exactly did you receive the order?
One month from end of that month
FormsForms we file · 5 items
Compare outcomes: appeal and possible penalty vs pay and immunity
Tax plus interest (plus additional tax for misreporting) vs penalty of 50% or 200% of tax and appeal cost
Where: Internal. Due: Within days of the order
Pay tax and interest in full as per the demand notice
Where: https://www.incometax.gov.in. Due: Within the period in the demand notice
File the immunity form (Form 68 for 1961 Act orders; Form 161 for 2025 Act orders) with order, demand and challan details
Where: https://www.incometax.gov.in. Due: Within one month from end of month the order was received
Reply to any AO hearing notice on the application
Where: https://www.incometax.gov.in. Due: As per notice
Do not file an appeal until the AO decides and the appeal period has run
Where: Internal. Due: Until decision
DeliverablesWhat you get · 3 items
Form acknowledgement number
When: Same day
AO order accepting or rejecting
When: Within three months from end of month of filing under Sec 440
Advice note if rejected
When: After rejection
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