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    <title>Power to waive penalty or fee or both</title>
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    <description>The Government may, by notification, remit in whole or in part penalties under the penalty provisions and late fees for specified classes of taxpayers and specified mitigating circumstances, on the recommendation of the Council.</description>
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      <description>The Government may, by notification, remit in whole or in part penalties under the penalty provisions and late fees for specified classes of taxpayers and specified mitigating circumstances, on the recommendation of the Council.</description>
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