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of <h1>Income-tax Act Section 119 Amended: Board Can Relax Requirements to Prevent Hardship, Effective October 1991.</h1> Section 119 of the Income-tax Act is amended to modify sub-section (2). Clause (a) now includes references to sub-section (1A) of section 201 and sections 210, 211, 234A, 234B, and 234C. A new clause (c) is added, effective October 1, 1991, allowing the Board to relax requirements in Chapters IV or VI-A to prevent genuine hardship, provided the default was beyond the assessee's control and compliance occurred before the assessment's completion. Orders issued under this clause must be presented to Parliament.
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