Waiver of penalties and late fees: government may authorize relief for specified taxpayers under prescribed mitigating circumstances. The Government may, by notification, waive in whole or in part penalties arising under the Act's offence provisions and specified late fees for designated classes of taxpayers and under stated mitigating circumstances, acting on the Council's recommendations and specifying the scope and conditions of such waiver.
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.
Waiver of penalties and late fees: government may authorize relief for specified taxpayers under prescribed mitigating circumstances.
The Government may, by notification, waive in whole or in part penalties arising under the Act's offence provisions and specified late fees for designated classes of taxpayers and under stated mitigating circumstances, acting on the Council's recommendations and specifying the scope and conditions of such waiver.
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