April 17, 2026
Submitted By: Shristi Rajput
Circular No. 5/2025 : Order under section 119 of the Income-tax Act, 1961 for waiver on levy of interest under section 201(1A)(ii)/ 206C(7) of the Act, as the case maybe, in specific cases
Circular No. 5/2025 (Central Board of Direct Taxes): issues waiver of interest under Sections 201(1A)(ii) and 206C(7) in specified cases, exercising powers under Section 119 of the Income-tax Act, 1961.
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