Waiver power for penalties and late fees allows government to partially or fully relieve taxpayers under specified classes and circumstances. The Government may, by notification, waive in part or full any penalty or any late fee for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations 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.
Waiver power for penalties and late fees allows government to partially or fully relieve taxpayers under specified classes and circumstances.
The Government may, by notification, waive in part or full any penalty or any late fee for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.