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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 part or in full any penalty under the Act and any late fee for such class of taxpayers and under such mitigating circumstances as specified, but only on the recommendations of the Council; the notification must identify the class of taxpayers and circumstances in which the waiver applies.</description>
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    <pubDate>Wed, 26 Jul 2017 18:31:08 +0530</pubDate>
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      <description>The Government may, by notification, waive in part or in full any penalty under the Act and any late fee for such class of taxpayers and under such mitigating circumstances as specified, but only on the recommendations of the Council; the notification must identify the class of taxpayers and circumstances in which the waiver applies.</description>
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