<s>[INST] Will DA also pass order granting expressly, immunity from levy of interest and penalty by the AO as well as immunity from prosecution ? [/INST] ​As per section 6, subject to the provisions of section 5, the DA 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 arrears. This shall be reiterated in the order under section 5(2) passed by DA.​ </s>