02 May 2013
yes applicable according to me, as in memorandum to budget 2013-14 (i) waiver of interest and penalty; and (ii) immunity from prosecution, to the stop filers, non-filers or NON-REGISTRANTS or service providers (who have not disclosed true liability in the returns filed by them during the period from October 2007 to December 2012) who pay the "tax dues".