Interest waiver for post year orders creating income, allowed when income is disclosed and attributable tax paid. Reduction or waiver of interest under sections 234A, 234B and 234C is permitted where income arises for a previous year due to a post year court, statutory or government order (excluding assessment/appeal/reference/revision orders), provided the relevant income is disclosed in the return or to the Assessing Officer and the tax attributable to that income is paid. Periods for relief are specified per section and the relief equals the difference between interest computed including the relevant income and interest computed after excluding it. The direction applies to relevant orders from the stated commencement date.