Section 26E(3) in The Bengal Agricultural Income-Tax Act, 1944
(3)[] [Sub-section (3) of substituted by W.B. Act 3 of 1998.] The Commissioner, or such other authority appointed under section 21 as may be prescribed, may, in such cases and under such circumstances as may be prescribed, reduce or waive the interest payable by the assessee under this section or under section 26D.
