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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 part or in full any penalty under the specified penalty provisions or any late fee under the late fee provision for such classes of taxpayers and under such mitigating circumstances as specified, provided the waiver is made on the recommendation of the Council; the power is exercised by notification and limits relief to the classes and circumstances set out therein.</description>
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    <pubDate>Thu, 25 May 2017 11:56:39 +0530</pubDate>
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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 part or in full any penalty under the specified penalty provisions or any late fee under the late fee provision for such classes of taxpayers and under such mitigating circumstances as specified, provided the waiver is made on the recommendation of the Council; the power is exercised by notification and limits relief to the classes and circumstances set out therein.</description>
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      <pubDate>Thu, 25 May 2017 11:56:39 +0530</pubDate>
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