https://www.taxtmi.com/circulars?id=5069 Affected taxpayers may seek rectification or file revision petitions with supporting medical certificates where assessments or intimations under section 143(1)(a) are completed; authorities shall admit such applications, condone delay if necessary, decide them on merits and grant refunds where due. Where assessments are pending or no intimation has been issued, the Board extends the time for filing revised returns solely to claim the disability deductions and authorises assessing officers to consider those returns on merits and grant refunds. en-us Tue, 15 Jun 1993 00:00:00 +0530 Sat, 09 Aug 2008 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5069 Affected taxpayers may seek rectification or file revision petitions with supporting medical certificates where assessments or intimations under section 143(1)(a) are completed; authorities shall admit such applications, condone delay if necessary, decide them on merits and grant refunds where due. Where assessments are pending or no intimation has been issued, the Board extends the time for filing revised returns solely to claim the disability deductions and authorises assessing officers to consider those returns on merits and grant refunds. Circulars Income Tax Tue, 15 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5069