https://www.taxtmi.com/notifications?id=23216 The Chief Commissioner of Income tax and the Director General of Income tax may order reduction or waiver of interest under sections 234A, 234B and 234C in specified classes of cases, provided the assessee has filed the return for the relevant assessment year and paid the entire assessed tax except the interest sought to be reduced or waived; the authorities may impose additional conditions and must be satisfied on the facts that reduction or waiver is appropriate. en-us Thu, 23 May 1996 00:00:00 +0530 Thu, 21 Aug 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=23216 The Chief Commissioner of Income tax and the Director General of Income tax may order reduction or waiver of interest under sections 234A, 234B and 234C in specified classes of cases, provided the assessee has filed the return for the relevant assessment year and paid the entire assessed tax except the interest sought to be reduced or waived; the authorities may impose additional conditions and must be satisfied on the facts that reduction or waiver is appropriate. Notifications Income Tax Thu, 23 May 1996 00:00:00 +0530 https://www.taxtmi.com/notifications?id=23216