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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 full any penalty under sections 122, 123 or 125 or any late fee under section 47 for specified classes of taxpayers and under specified mitigating circumstances, provided such waivers follow recommendations of the Council and the notification sets out the classes and circumstances for relief.</description>
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      <description>The Government may, by notification, waive in part or full any penalty under sections 122, 123 or 125 or any late fee under section 47 for specified classes of taxpayers and under specified mitigating circumstances, provided such waivers follow recommendations of the Council and the notification sets out the classes and circumstances for relief.</description>
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