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    <title>Power to waive penalty or fee or both.</title>
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    <description>The Government may, by notification and on the recommendation of the Council, waive in whole or in part penalties under certain penal provisions and late fees for specified classes of taxpayers where mitigating circumstances are specified.</description>
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    <pubDate>Sat, 01 Jul 2017 14:59:43 +0530</pubDate>
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      <description>The Government may, by notification and on the recommendation of the Council, waive in whole or in part penalties under certain penal provisions and late fees for specified classes of taxpayers where mitigating circumstances are specified.</description>
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