Waiver of interest and penalties under Section 128A allows specified registered persons to pay tax by notified dates to qualify. Notification fixes dates for payment to qualify for a waiver of interest and penalties under Section 128A. For persons issued a notice, statement or order under the section, the payment date is 31.03.2025. For persons issued a notice under section 74 whose tax is redetermined by a proper officer under section 73 following appellate direction, the payment date is six months from the date of the redetermination order. The notification is effective from 1 November 2024.