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of <h1>Kashmiri Migrants Get Tax Leniency for 1990-92: No Penalties or Interest for Late Returns, Rule 6-DD & Sec. 184(4).</h1> The Income Tax Board has issued instructions for assessing officers regarding tax assessments for Kashmiri migrants for the assessment years 1990-91 and 1991-92 due to the disturbed conditions in the Kashmir Valley. Assessing officers are advised to consider these conditions and apply leniency under Rule 6-DD and section 184(4) of the Income Tax Act, 1961. Penalty proceedings under sections 271D, 271E, and 272A(2) will not be initiated, and interest under sections 234A and 234B will be waived for late returns and non-payment of advance tax. These concessions apply only to migrants who filed returns outside the valley.
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