Extension of time for filing return for assessment year 1972-73 in cases where returns are due to be filed by June 30, 1972 - Waive of interest chargeable for period of delay up to July 31, 1973
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Extension of filing deadline: waiver of interest for delayed income tax returns when filed within the extended grace period. The Board extended the time for voluntary returns of income and net wealth for assessment year 1972-73 until July 31, 1972, and directed Income-tax Officers to waive interest chargeable for the period of delay up to the end of that extended period under rule 117A(v), with prior approval of the Inspecting Assistant Commissioner required where the amount of interest to be waived exceeds one thousand rupees.
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.
Extension of filing deadline: waiver of interest for delayed income tax returns when filed within the extended grace period.
The Board extended the time for voluntary returns of income and net wealth for assessment year 1972-73 until July 31, 1972, and directed Income-tax Officers to waive interest chargeable for the period of delay up to the end of that extended period under rule 117A(v), with prior approval of the Inspecting Assistant Commissioner required where the amount of interest to be waived exceeds one thousand rupees.
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