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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.

        A government tax authority directs that interest under section 220(2) will be waived for taxpayers who pay demands arising from rectification orders that disallowed incorrectly granted section 87A rebates on incomes taxed at special rates, provided the demand is paid on or before 31.12.2025; if unpaid by that date, interest will accrue from the date specified in section 220(1) thereafter. The order affirms that incomes chargeable at special rates under Chapter XII are excluded when applying section 115BAC(1A), and implements the waiver under the authority of section 119.

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