Waiver of interest

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..... 215 or section 217 in the cases and under the circumstances mentioned below, namely : (1) When the relevant assessment is completed more than one year after the submission of the return, the delay .....

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..... year and large profits are made after the 1st March (or the 15th March in cases where the proviso to section 211 applies), in circumstances which could not be foreseen. (5) Any case in which the De .....

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