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  • Form 161 - Form of application under section 440(2) of the Income-tax Act, 2025
  • Shweta Verma
  • img March 26, 2026

Form 161 - Form of application under section 440(2) of the Income-tax Act, 2025

Form 161 is an application prescribed under section 440(2) of the Income-tax Act, 2025 for seeking immunity from imposition of penalty under section 439 and initiation of prosecution under sections 478 or 479, in cases of under-reporting or misreporting of income, after receipt of an assessment or reassessment order, subject to fulfilment of prescribed conditions.

https://www.incometaxindia.gov.in/documents/d/guest/form-161-faqs

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Shweta Verma

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