https://www.taxtmi.com/circulars?id=9957 Board directs that, for migrant taxpayers from Kashmir Valley, disturbed conditions will be treated as reasonable cause: extend rule-based exemptions when applying the disallowance provision on related-party payments, apply the proviso for belated firm registration, withhold specified penalty proceedings where migration prevented compliance, and waive interest for delayed return filing and non-payment of advance tax up to filing date or one year from the end of the assessment year; concessions apply only to migrants assessed or assessable in the valley who filed returns outside it because of migration. en-us Tue, 01 Sep 1992 00:00:00 +0530 Thu, 09 Jun 2011 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9957 Board directs that, for migrant taxpayers from Kashmir Valley, disturbed conditions will be treated as reasonable cause: extend rule-based exemptions when applying the disallowance provision on related-party payments, apply the proviso for belated firm registration, withhold specified penalty proceedings where migration prevented compliance, and waive interest for delayed return filing and non-payment of advance tax up to filing date or one year from the end of the assessment year; concessions apply only to migrants assessed or assessable in the valley who filed returns outside it because of migration. Circulars Income Tax Tue, 01 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9957