13/2025 dated 19 September 2025, granting relief from interest payable under section 220(2) of the Income-tax Act, 1961 in specific cases. Subsequent rectifications to disallow such rebates resulted in additional demands being raised. Normally, any delay in paying these demands attracts interest under section 220(2). To reduce hardship for affected taxpayers, the CBDT has directed that such interest will be waived if the demand raised through rectification is paid on or before 31 December 2025. If the payments of such demands raised are delayed then the same are liable for charging of interest under section 220(2) of the Act .