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of <h1>CBDT Expands Scope for Waiver of Interest Under Sections 234A, 234B, 234C; Removes Prior Conditions for Relief.</h1> The Central Board of Direct Taxes has modified the order regarding the reduction or waiver of interest charged under sections 234A, 234B, and 234C. Previously, the waiver was contingent upon a High Court or Supreme Court decision in the assessee's own case or a retrospective amendment occurring after the relevant year. These conditions have been removed, broadening the scope for interest reduction or waiver. Petitions previously rejected due to these conditions may be reconsidered under the new guidelines. This modification updates the order initially issued on May 23, 1996.
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