https://www.taxtmi.com/circulars?id=8799 Full interest must be charged where statutory provisions make interest payable for delayed returns, insufficient advance-tax, failure to furnish prescribed estimates, or non-payment of tax demand, and any waiver or reduction is permissible only under the specified rules or provisos and must be recorded in the main body of the assessment order to show the omission was intentional and authorised. en-us Thu, 23 Dec 1971 00:00:00 +0530 Fri, 27 May 2011 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8799 Full interest must be charged where statutory provisions make interest payable for delayed returns, insufficient advance-tax, failure to furnish prescribed estimates, or non-payment of tax demand, and any waiver or reduction is permissible only under the specified rules or provisos and must be recorded in the main body of the assessment order to show the omission was intentional and authorised. Circulars Income Tax Thu, 23 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8799