Section 128A - Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.

1[128A. (1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,–– (a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3) of section 73, and where no order under sub-section (9) of section 73 has been issued; or (b) an order pa

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3 Notifications/Circulars on Section 128A