https://www.taxtmi.com/circulars?id=4778 Authorisation empowers Income-tax Officers to admit and dispose of refund claims filed after the statutory time-limit by condoning delay under section 119(2)(b), subject to specified conditions: refund from tax deducted at source; returned income not a loss for carry forward; claim not supplementary; and income not assessable in another person. The order is effective from April 2, 1984 and must be circulated and publicised among officers. en-us Tue, 10 Apr 1984 00:00:00 +0530 Sat, 02 Aug 2008 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4778 Authorisation empowers Income-tax Officers to admit and dispose of refund claims filed after the statutory time-limit by condoning delay under section 119(2)(b), subject to specified conditions: refund from tax deducted at source; returned income not a loss for carry forward; claim not supplementary; and income not assessable in another person. The order is effective from April 2, 1984 and must be circulated and publicised among officers. Circulars Income Tax Tue, 10 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4778