Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Power to condone delays allows government or board to excuse late tax approvals for sufficient cause under income-tax rules. Where the Income-tax Act requires approval before a specified date, the Central Government or the Board may, for sufficient cause, condone any delay in obtaining such approval, creating administrative discretion to excuse late compliance with statutory timing requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to condone delays allows government or board to excuse late tax approvals for sufficient cause under income-tax rules.
Where the Income-tax Act requires approval before a specified date, the Central Government or the Board may, for sufficient cause, condone any delay in obtaining such approval, creating administrative discretion to excuse late compliance with statutory timing requirements.
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