Power to waive penalties and late fees allows administrative remission for specified taxpayer classes following Council recommendation. The Government may, by notification, waive in whole or in part specified penalties and designated late fees for classes of taxpayers and under mitigating ... Summary
Power to waive penalties and late fees allows administrative remission for specified taxpayer classes following Council recommendation.
The Government may, by notification, waive in whole or in part specified penalties and designated late fees for classes of taxpayers and under mitigating circumstances as specified in the notification, and such waiver power is exercisable on the recommendations of the Council.
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