Power to waive penalties: government may notify waivers for specified taxpayers on council recommendation under mitigating circumstances. The Government may, by notification, waive wholly or partly specified offence-related penalties and specified late fees for defined classes of taxpayers where mitigating circumstances are identified; such waivers are issued on the recommendations of the Council and limited to the penalties and late fees specified 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.
Power to waive penalties: government may notify waivers for specified taxpayers on council recommendation under mitigating circumstances.
The Government may, by notification, waive wholly or partly specified offence-related penalties and specified late fees for defined classes of taxpayers where mitigating circumstances are identified; such waivers are issued on the recommendations of the Council and limited to the penalties and late fees specified in the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
