Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in the Relevant Act, the arrears of interest, penalty or late fee; the post assessment interest or, as the case may be, post assessment penalty, if applicable, including post assessment interest or penalty which is leviable but not levied in case of applicant, shall stand waived where the tax due as per any statutory order pertaining to specified period has been paid at any time on or before the date of commencement of this Act.