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    <title>Power to waive penalty or fee or both.</title>
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    <description>The Government may, by notification, waive in whole or in part specified penalties and designated late fees for classes of taxpayers and under mitigating circumstances as specified in the notification, and such waiver power is exercisable on the recommendations of the Council.</description>
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      <description>The Government may, by notification, waive in whole or in part specified penalties and designated late fees for classes of taxpayers and under mitigating circumstances as specified in the notification, and such waiver power is exercisable on the recommendations of the Council.</description>
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