Waiver of interest and penalty under Section 128A clarified: eligibility, payment modes, and appeal withdrawal procedures explained. The circular clarifies that payments made towards demands before the commencement of Section 128A are eligible for waiver of interest and penalty if intended for those demands, but payments on or after commencement must follow Rule 164's prescribed modes, including crediting tax to the electronic liability register. For notices/orders covering periods both within and outside the relief window, taxpayers may pay liabilities for the covered periods, file FORM SPL-01 or FORM SPL-02 to elect the benefit, notify appellate authorities of that election, and pursue appeals only for the remaining periods; proper officer verification is required.
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Waiver of interest and penalty under Section 128A clarified: eligibility, payment modes, and appeal withdrawal procedures explained.
The circular clarifies that payments made towards demands before the commencement of Section 128A are eligible for waiver of interest and penalty if intended for those demands, but payments on or after commencement must follow Rule 164's prescribed modes, including crediting tax to the electronic liability register. For notices/orders covering periods both within and outside the relief window, taxpayers may pay liabilities for the covered periods, file FORM SPL-01 or FORM SPL-02 to elect the benefit, notify appellate authorities of that election, and pursue appeals only for the remaining periods; proper officer verification is required.
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