Late fee notification

Tejpal Jain (197 Points)

12 April 2018  

sir had files 3B late return along with late fee for the of August and September. However late fee for the return of august and September is waived by government notification no.... the late is credited in my electronic cash ledger I also applied for refund.
I want to know notication no . for late fee waived by government.
pls send me notification link.