Waiver of penalties and late fees allowed by government subject to Council recommendations and specified mitigating circumstances. The Government may, by notification, grant full or partial waivers of penalties under the relevant penalty provisions and of late fees for specified classes of taxpayers and under specified mitigating circumstances, provided such waivers are made on the recommendation of the Council and as detailed in the notification.
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 allowed by government subject to Council recommendations and specified mitigating circumstances.
The Government may, by notification, grant full or partial waivers of penalties under the relevant penalty provisions and of late fees for specified classes of taxpayers and under specified mitigating circumstances, provided such waivers are made on the recommendation of the Council and as detailed in the notification.
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