Income-tax Act, 1961
Section - 273A - Power to reduce or waive penalty, etc , in certain cases
Power to reduce or waive penalty, etc., in certain cases .273A. (1) Notwithstanding anything contained in this Act, the Principal Commissioner or Commissioner may, in his discretion, whether on his own motion or otherwise,-
if he is satisfied that such person-
| (i) | - | [***] |
| (ii) | - | reduce or waive the amount of penalty imposed or imposable on a person under section 270A or clause (iii) of sub-section (1) of section 271; or |
| (iii) | - | [***] |
| (a) | - | [***] |
| (b) | - | .... To read the full section download the app from Google Play store
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