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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 or any late fee for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.</description>
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    <pubDate>Thu, 22 Jun 2017 16:30:27 +0530</pubDate>
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      <description>The Government may, by notification, waive in part or full any penalty or any late fee for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.</description>
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