https://www.taxtmi.com/article/detailed?id=13853 Section 128A with Rule 164 and Circular No. 238 provides for waiver of interest and penalties but required waiver application forms are delayed until early January 2025, creating uncertainty where orders exist or appeal periods remain open. To preserve waiver eligibility and avoid recovery proceedings taxpayers should file appeals now with a pre-deposit, pay outstanding balances when the forms go live, and then apply for interest and penalty waivers under the amnesty framework. en-us Thu, 20 Mar 2025 08:22:05 +0530 Thu, 20 Mar 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13853 Section 128A with Rule 164 and Circular No. 238 provides for waiver of interest and penalties but required waiver application forms are delayed until early January 2025, creating uncertainty where orders exist or appeal periods remain open. To preserve waiver eligibility and avoid recovery proceedings taxpayers should file appeals now with a pre-deposit, pay outstanding balances when the forms go live, and then apply for interest and penalty waivers under the amnesty framework. Articles Income Tax Thu, 20 Mar 2025 08:22:05 +0530 https://www.taxtmi.com/article/detailed?id=13853