The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.
Section 7. Write off in respect of certain amounts.
(1) Notwithstanding anything contained in the Relevant Act or under the provisions contained in this Act, any arrears determined as per any statutory order for the specified period, as on the 1st April 2022, which are rupees ten thousand or less per financial year under the Relevant Act shall be written off.
(2) The post assessment interest on such written off dues shall stand waived.
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