https://www.taxtmi.com/circulars?id=4897 Waiver of interest requires first determining whether delay beyond the initial one-year period is attributable to the assessee; if not, waiver or reduction is to be applied from the end of the first year and may extend up to the date of completion of the assessment, excluding any subperiods found to be the assessee's responsibility. en-us Tue, 21 Jul 1987 00:00:00 +0530 Mon, 04 Aug 2008 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4897 Waiver of interest requires first determining whether delay beyond the initial one-year period is attributable to the assessee; if not, waiver or reduction is to be applied from the end of the first year and may extend up to the date of completion of the assessment, excluding any subperiods found to be the assessee's responsibility. Circulars Income Tax Tue, 21 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4897