No waiver of sec. 234C interest if assessee couldn’t be categorized under two classes notified by CB

IT: Income-tax authorities are authorised to waive off interest under sections 234A, 234B and 234C only for such classes of income and cases for which general or special order has been issued by CBDT. Thus, if assessee's case was not falling under such notified classes, he would not get waiver of interest under section 234C