Waiver of penalties and late fees permits government notifications granting relief to specified taxpayers upon council recommendation. The Government may, by notification, waive in part or full penalties or late fees for specified classes of taxpayers and under specified mitigating circumstances on the recommendations of the Council, creating an administrative mechanism for relief from tax-related penalties and late fees.
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 permits government notifications granting relief to specified taxpayers upon council recommendation.
The Government may, by notification, waive in part or full penalties or late fees for specified classes of taxpayers and under specified mitigating circumstances on the recommendations of the Council, creating an administrative mechanism for relief from tax-related penalties and late fees.
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