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Home > Income Tax Act 2025 > Section-297Last Updated: Feb 17th 2025

Section-297 : Certain interests and penalties not to be levied or imposed

Learn to understand the section-297 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-297 as per act

Interest under section 423, 424 or 425 or penalty under section 439 shall not be levied or imposed upon the assessee for the undisclosed income assessed or reassessed for the block period.

2. Help and useful links for Section-297

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. How to Handle Income Tax (IT) Department Notices?
  4. Self Service (DIY) Income Tax Filing made Easy



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.