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    <title>Waiver of interest under section 234B and 234C in search cases where adjustment out of cash lying in the P.D. Account is delayed for no fault of the assessee</title>
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    <description>Waiver of interest is authorised where an assessee cannot pay advance tax installments because seized cash in a P.D. Account could not be adjusted in time through no fault of the assessee; authorised senior officers may relieve the assessee from interest when satisfied that the inability to utilize seized cash caused delay in meeting advance tax obligations.</description>
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      <title>Waiver of interest under section 234B and 234C in search cases where adjustment out of cash lying in the P.D. Account is delayed for no fault of the assessee</title>
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      <description>Waiver of interest is authorised where an assessee cannot pay advance tax installments because seized cash in a P.D. Account could not be adjusted in time through no fault of the assessee; authorised senior officers may relieve the assessee from interest when satisfied that the inability to utilize seized cash caused delay in meeting advance tax obligations.</description>
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      <pubDate>Mon, 08 Sep 2008 00:00:00 +0530</pubDate>
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