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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 the specified penalty provisions or any late fee for such classes of taxpayers and under such mitigating circumstances as specified in the notification, and such waiver is to be made on the recommendation of the Council.</description>
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    <pubDate>Fri, 23 Jun 2017 18:34:27 +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 full any penalty under the specified penalty provisions or any late fee for such classes of taxpayers and under such mitigating circumstances as specified in the notification, and such waiver is to be made on the recommendation of the Council.</description>
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      <pubDate>Fri, 23 Jun 2017 18:34:27 +0530</pubDate>
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