https://www.taxtmi.com/manuals?id=1383 Section 273A permits the Commissioner to reduce or waive certain penalties where the assessee voluntarily and in good faith discloses concealed or inaccurate particulars before detection, cooperates with enquiries, and has paid or arranged payment of tax and interest; larger cases require prior approval by senior authorities, relief is ordinarily once in a lifetime, and orders are final while interest in specified sections cannot be waived. en-us Fri, 08 Jan 2016 18:42:00 +0530 Wed, 21 Aug 2024 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1383 Section 273A permits the Commissioner to reduce or waive certain penalties where the assessee voluntarily and in good faith discloses concealed or inaccurate particulars before detection, cooperates with enquiries, and has paid or arranged payment of tax and interest; larger cases require prior approval by senior authorities, relief is ordinarily once in a lifetime, and orders are final while interest in specified sections cannot be waived. Manuals Income Tax Fri, 08 Jan 2016 18:42:00 +0530 https://www.taxtmi.com/manuals?id=1383