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 ... Summary
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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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