Waiver of penalties and late fees may be granted by government on Council recommendation for specified taxpayers under mitigating circumstances. The Government may, by notification and on the recommendation of the Council, waive in whole or in part penalties under certain penal provisions and late fees for specified classes of taxpayers where mitigating circumstances are specified.
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 may be granted by government on Council recommendation for specified taxpayers under mitigating circumstances.
The Government may, by notification and on the recommendation of the Council, waive in whole or in part penalties under certain penal provisions and late fees for specified classes of taxpayers where mitigating circumstances are specified.
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