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The CBDT issued Circular No. 8/2025 clarifying the application of its earlier Circular No. 5/2025 regarding waiver of interest under sections 201(1A)(ii) and 206C(7) of the Income-tax Act, 1961. The clarification establishes that prescribed authorities (CCIT/DGIT/Pr. CCIT) are empowered to pass waiver orders only after the circular's issuance date. However, waiver applications may be entertained for interest charged even before the circular's issuance, provided applications are filed within one year from the end of the relevant financial year. The circular addresses field authorities' representations seeking temporal scope clarification for waiver eligibility and procedural implementation.