Relaxation of default-return fee: Board may issue orders permitting administrative relief for the fee for default in returns.

The amendment adds the provision concerning the fee for default in furnishing return of income to the list of sections under clause (a) of sub section (2) of section 119, thereby authorizing the Board to issue general or special orders relaxing or directing how that fee provision is to be applied by subordinate income tax authorities for efficient management of assessment and collection.

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