Guidelines adhered to by CC/ DG of income tax while ordering waiver under section 201(1A) of Income Tax Act

CBDT had issued a circular no.11/2017 dated 24th March,2017 while exercising powers under section 119 of the Income Tax Act, for the guidance of the chief commissioner/ Director General of income tax while allowing a waiver in respect of interest charged under section 201(1A) of the Income Tax Act,1961. The points for consideration under the […]