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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 and late fees for specified classes of taxpayers under mitigating circumstances, but only on the recommendation of the Council; the waiver requires a notification specifying eligible taxpayers and circumstances.</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 and late fees for specified classes of taxpayers under mitigating circumstances, but only on the recommendation of the Council; the waiver requires a notification specifying eligible taxpayers and circumstances.</description>
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