https://www.taxtmi.com/circulars?id=9201 A departmental review found widespread short levy or non-levy of interest in assessments, prompting reiteration of Board instructions and requirement that senior officers ensure strict compliance; reductions or waivers of interest must be recorded to evidence exercise of quasi-judicial discretion and to prevent criticism. en-us Thu, 08 Jun 1978 00:00:00 +0530 Thu, 02 Jun 2011 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9201 A departmental review found widespread short levy or non-levy of interest in assessments, prompting reiteration of Board instructions and requirement that senior officers ensure strict compliance; reductions or waivers of interest must be recorded to evidence exercise of quasi-judicial discretion and to prevent criticism. Circulars Income Tax Thu, 08 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9201