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of <h1>Rule 164: Procedure to seek waiver of interest or penalty under Section 128A for demands issued under Section 73</h1> Rule 164 prescribes electronic procedures for seeking waiver of interest and/or penalty under section 128A in relation to demands issued under section 73: eligible persons must apply using specified portal forms and evidence payment of tax into the electronic liability register or via prescribed forms; partial-period demands require full payment for the relevant period before application. Time limits, documentation of withdrawal or partial withdrawal of appeals, and portal replies are mandated. The proper officer must issue notices, grant hearings, and decide within prescribed periods or applications are deemed approved. Rejection, appellate remedies, restoration of withdrawn appeals, and conditions causing waiver to become void are specified.
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