Amendment status not verified — confirm the current text below against the official source.
Remission of tax The Commissioner may, in such circumstances and.subject to such conditions as may be prescribed, remit the whole or any part of the tax payable, in respect of any period, by any '[proprietor]: PROVIDED that, if the amount to be remitted exceeds two thousand rupees, the remission of the excess shall not be made without the previous sanction of the Government.