Waiver of interest and penalty under Section 128A allows specified registered persons to pay by notified deadlines for relief. Notification under Section 128A prescribes deadlines by which specified classes of registered persons must pay tax stated in a notice, statement or order to obtain waiver of interest, penalty, or both, distinguishing between persons issued notices under Section 128A and persons whose tax is redetermined by a proper officer pursuant to appellate direction; the notification is effective from the 1st day of November, 2024, and sets the payment deadline for redetermined cases as ending on completion of six months from the proper officer's order.
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.
Waiver of interest and penalty under Section 128A allows specified registered persons to pay by notified deadlines for relief.
Notification under Section 128A prescribes deadlines by which specified classes of registered persons must pay tax stated in a notice, statement or order to obtain waiver of interest, penalty, or both, distinguishing between persons issued notices under Section 128A and persons whose tax is redetermined by a proper officer pursuant to appellate direction; the notification is effective from the 1st day of November, 2024, and sets the payment deadline for redetermined cases as ending on completion of six months from the proper officer's order.
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