April 17, 2026
Submitted By: Shristi Rajput
Circular No. 13 /2025 : Order under section 119 of tbe Income-tax Act, 1961 for waiver of interest payable under section 220(2) due to late payment of demand, in certain cases
Circular No. 13/2025 (Central Board of Direct Taxes): provides for waiver of interest under Section 220(2) on delayed tax demand payments in specified cases, by exercising powers under Section 119 of the Income-tax Act, 1961.
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