https://www.taxtmi.com/circulars?id=68368 Administrative authority is given to the Chief Commissioner or Director General to reduce or waive interest where delay in filing is due to seizure or requisition of books, documents, or assets and the delay is not reasonably attributable to the assessee. Relief is conditional on filing the return before completion of assessment and payment of the entire assessed tax except the interest sought to be waived; additional conditions may be imposed. en-us Mon, 06 Jan 2003 00:00:00 +0530 Tue, 01 Apr 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68368 Administrative authority is given to the Chief Commissioner or Director General to reduce or waive interest where delay in filing is due to seizure or requisition of books, documents, or assets and the delay is not reasonably attributable to the assessee. Relief is conditional on filing the return before completion of assessment and payment of the entire assessed tax except the interest sought to be waived; additional conditions may be imposed. Circulars Income Tax Mon, 06 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68368