Waiver of penalties and late fees possible by government notification upon council recommendation for specified taxpayers and circumstances. The Government may, by notification, waive in part or in full any penalty under the Act and any late fee for such class of taxpayers and under such mitigating circumstances as specified, but only on the recommendations of the Council; the notification must identify the class of taxpayers and circumstances in which the waiver applies.
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 possible by government notification upon council recommendation for specified taxpayers and circumstances.
The Government may, by notification, waive in part or in full any penalty under the Act and any late fee for such class of taxpayers and under such mitigating circumstances as specified, but only on the recommendations of the Council; the notification must identify the class of taxpayers and circumstances in which the waiver applies.
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