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    <title>Manner of computation of interest and waiver thereof to be prescribed</title>
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    <description>The Board is empowered to prescribe the manner of computation of interest payable by or to an assessee and related matters, and to prescribe circumstances and procedures for providing relief by reducing or refunding interest paid, subject to an aggregate cap equal to fifty per cent. of the total interest payable.</description>
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      <title>Manner of computation of interest and waiver thereof to be prescribed</title>
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      <description>The Board is empowered to prescribe the manner of computation of interest payable by or to an assessee and related matters, and to prescribe circumstances and procedures for providing relief by reducing or refunding interest paid, subject to an aggregate cap equal to fifty per cent. of the total interest payable.</description>
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