TMI BlogReduction or waiver of interest.X X X X Extracts X X X X X X X X Extracts X X X X ..... ith a view to encouraging the assessees to file a higher and true return of income voluntarily for the current and earlier years and pay tax thereon by 31-3-1986. 2. Some of the return filed in pursuance of the aforesaid instructions may in the normal course attract the provisions relating to levy of interest under Section 139(8)/215 or 217 of the Income-tax Act. 3. According to Rule 40(5) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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