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    <title>Power to waive penalty or fee or both</title>
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    <description>Section 128 empowers the Government to issue notifications waiving, in whole or in part, penalties referred to in sections 122, 123 and 125 and late fees referred to section 47 for specified classes of taxpayers and under specified mitigating circumstances, subject to recommendations of the Council.</description>
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    <pubDate>Sat, 01 Jul 2017 11:01:32 +0530</pubDate>
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      <title>Power to waive penalty or fee or both</title>
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      <description>Section 128 empowers the Government to issue notifications waiving, in whole or in part, penalties referred to in sections 122, 123 and 125 and late fees referred to section 47 for specified classes of taxpayers and under specified mitigating circumstances, subject to recommendations of the Council.</description>
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