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    <title>High Court: Taxpayer Can Request Section 119(2)(c) Relaxation for Section 54F Exemption, But Timing is Crucial.</title>
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    <description>Belated claim of exemption u/s 54F - The relaxation u/s 119(2)(c) can be sought by the assessee at the time of claiming deduction and such claim can be made only within the time period, as prescribed under the Act for making such claim - HC</description>
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      <description>Belated claim of exemption u/s 54F - The relaxation u/s 119(2)(c) can be sought by the assessee at the time of claiming deduction and such claim can be made only within the time period, as prescribed under the Act for making such claim - HC</description>
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