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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 whole or in part penalties or late fees for specified classes of taxpayers and under specified mitigating circumstances, subject to the requirement that such notifications be issued on the recommendation of the Council and identify the eligible classes and circumstances entitling them to relief.</description>
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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 whole or in part penalties or late fees for specified classes of taxpayers and under specified mitigating circumstances, subject to the requirement that such notifications be issued on the recommendation of the Council and identify the eligible classes and circumstances entitling them to relief.</description>
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