"Where the amount of interest to be reduced or waived exceeds Rs.1,000" may be substituted.

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..... Dated : December 27, 1978 Section(s) Referred: 215 ,217 , Rule 40 of IT Rules Statute: Income - Tax Act, 1961 It has been suggested, to the Board that to give effect to the intention unde .....

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..... ere the amount of interest chargeable exceeds Rs.1000 appearing in para 3 of the above mentioned instruction the words "where the amount of interest to be reduced or waived exceeds Rs.1,000" may be su .....

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