https://www.taxtmi.com/acts?id=3837 Interest payable under section 215 or section 217 may be reduced or waived in specified cases, including delayed assessment not attributable to the assessee, assessment of an agent on another's income, unregistered firm income, unforeseen late-year profits, and other justified circumstances. The rule does not apply to assessments for the assessment year commencing on 1 April 1989 or later. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2026 16:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3837 Interest payable under section 215 or section 217 may be reduced or waived in specified cases, including delayed assessment not attributable to the assessee, assessment of an agent on another's income, unregistered firm income, unforeseen late-year profits, and other justified circumstances. The rule does not apply to assessments for the assessment year commencing on 1 April 1989 or later. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3837