Registered persons issued notice, statement or order under section 128A may make payment of tax up to 31 March 2025 for waiver of interest or penalty.
In cases where orders are passed pursuant to appellate directions under section 75(2), payment may be made within six months from the date of redetermination order.
The notification specifies separate timelines based on the nature of proceedings.

Effective Date of Notification:
01 November 2024