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(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.
<span style="margin-left:15px;"></span>(<i>1</i>) 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.<br> <span style="margin-left:15px;"></span>(<i>2</i>) The post assessment interest on such written off dues shall stand waived.<br> <br>