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    <title>Power to waive penalty or fee or both.</title>
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    <description>The Government may, by notification and on the recommendation of the Council, waive in part or full any penalty or late fee for specified classes of taxpayers and under mitigating circumstances as specified in the notification.</description>
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    <pubDate>Mon, 12 Jun 2017 10:47:26 +0530</pubDate>
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      <description>The Government may, by notification and on the recommendation of the Council, waive in part or full any penalty or late fee for specified classes of taxpayers and under mitigating circumstances as specified in the notification.</description>
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