Amnesty Scheme: Waiver of Penalties for Partial Tax Payment; No Waiver if Penalty Contested Post-Payment.

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Full Text of the Document

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....Waiver of penalty - under Amnesty Scheme - Person who pays part tax and interest would be entitled, while calculating the tax dues, under clause 3 of the Amnesty Scheme to seek waiver of penalty whereas the person who paid the tax and interest and challenged the levy of penalty would not be entitled to seek waiver - HC....