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    <title>Power to waive penalty or fee or both.</title>
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    <description>The Government may, by notification, grant full or partial waivers of penalties under the relevant penalty provisions and of late fees for specified classes of taxpayers and under specified mitigating circumstances, provided such waivers are made on the recommendation of the Council and as detailed in the notification.</description>
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    <pubDate>Sat, 17 Jun 2017 15:33:46 +0530</pubDate>
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      <description>The Government may, by notification, grant full or partial waivers of penalties under the relevant penalty provisions and of late fees for specified classes of taxpayers and under specified mitigating circumstances, provided such waivers are made on the recommendation of the Council and as detailed in the notification.</description>
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      <pubDate>Sat, 17 Jun 2017 15:33:46 +0530</pubDate>
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