Waiver of penalties and late fees possible via government notification upon council recommendation for specified taxpayers. The statute authorises the Government to, by notification and on the Council's recommendation, waive in whole or in part penalties under sections 122, 123 ... Summary
Waiver of penalties and late fees possible via government notification upon council recommendation for specified taxpayers.
The statute authorises the Government to, by notification and on the Council's recommendation, waive in whole or in part penalties under sections 122, 123 and 125 and late fees under section 47 for specified classes of taxpayers and under specified mitigating circumstances.
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