https://www.taxtmi.com/acts?id=51004 The amendment vests authority to grant relief from interest in the Commissioner rather than requiring a Board recommendation, replacing prior phrasing with language covering "interest paid or payable" and applying a "has caused or would cause genuine hardship" test; the wording revisions have retrospective effect to the earlier operative date, while the transfer of decision making authority to the Commissioner becomes operative from the later date specified in the Act. en-us Fri, 18 Apr 2025 17:47:51 +0530 Thu, 03 Jul 2025 13:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51004 The amendment vests authority to grant relief from interest in the Commissioner rather than requiring a Board recommendation, replacing prior phrasing with language covering "interest paid or payable" and applying a "has caused or would cause genuine hardship" test; the wording revisions have retrospective effect to the earlier operative date, while the transfer of decision making authority to the Commissioner becomes operative from the later date specified in the Act. Act-Rules F. Acts / Amendment Acts Fri, 18 Apr 2025 17:47:51 +0530 https://www.taxtmi.com/acts?id=51004