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Waiver of penalty or fee: government may notify conditional relief for classes of taxpayers upon council recommendation. The Government may, by notification, waive in part or full any penalty referenced in the Act or any late fee for specified classes of taxpayers and under mitigating circumstances, and such waivers require the recommendation of the Council.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Waiver of penalty or fee: government may notify conditional relief for classes of taxpayers upon council recommendation.</h1> The Government may, by notification, waive in part or full any penalty referenced in the Act or any late fee for specified classes of taxpayers and under mitigating circumstances, and such waivers require the recommendation of the Council.
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