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        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.

        <h1>Interest waiver authority: prescribed officers may grant waivers under sections 201(1A)(ii) and 206C(7) subject to filing deadlines.</h1> The prescribed authority is empowered to grant waiver orders only after the Circular's issue date; applications must be filed within one year from the end of the financial year in which the interest is charged, and waiver requests may relate to interest charged before the Circular's issuance so long as the one year filing period measured from the end of the relevant financial year has not elapsed.

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