Waiver of interest: claims based on press notes are not sustainable; waivers must follow Board orders' parameters. Waiver of interest based on the Press Note of 21-5-1996 is not sustainable because the Press Note merely gave broad advance publicity and does not override the Board's final order; claims for waiver must be considered only within the parameters of the Board's order dated 23-5-1996 read with the subsequent order, and waivers are to be granted by the Chief Commissioner of Income-tax and the Director General of Income-tax in accordance with those criteria.