Supreme Court Act, 1959
R 385
Regulations issued under Section 91A, prescribing the circumstances under which the Commissioner may write-off or compromise any amount of tax, duty, levy, charge, interest, penalty or other amount |
Part 2 : Temporary write off of tax debt
Part 4 : Procedures for write-off
Part 5 : Compromise of tax debt
Part 6 : Records and reporting
Part 7 : Exercise of power to write-off or compromise