Power to waive penalty allows government to remit penalties or late fees for specified taxpayers following Council recommendation. The Government may, by notification, remit in whole or in part penalties under the penalty provisions and late fees for specified classes of taxpayers and specified mitigating circumstances, on 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.
Power to waive penalty allows government to remit penalties or late fees for specified taxpayers following Council recommendation.
The Government may, by notification, remit in whole or in part penalties under the penalty provisions and late fees for specified classes of taxpayers and specified mitigating circumstances, on the recommendation of the Council.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.