Waiver of penalty or fee permits government notification of relief for specified taxpayers on Council recommendation. The Government may, by notification, waive in part or full any penalty under sections 122, 123 or 125 or any late fee under section 47 for specified classes of taxpayers and under specified mitigating circumstances, but only on the recommendation of the Council and subject to the terms set out 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.
Waiver of penalty or fee permits government notification of relief for specified taxpayers on Council recommendation.
The Government may, by notification, waive in part or full any penalty under sections 122, 123 or 125 or any late fee under section 47 for specified classes of taxpayers and under specified mitigating circumstances, but only on the recommendation of the Council and subject to the terms set out in the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.