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    <title>Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10B for Assessment Year 2018-19 and subsequent years</title>
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    <description>Authorization under Section 119(2) permits Pr. Chief Commissioners and Chief Commissioners of Income-tax to admit applications for condonation of delay in filing Form No. 10B where delay is beyond 365 days up to three years, subject to satisfaction that the applicant was prevented by reasonable cause; such applications are to be decided on merits and preferably disposed within three months.</description>
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      <description>Authorization under Section 119(2) permits Pr. Chief Commissioners and Chief Commissioners of Income-tax to admit applications for condonation of delay in filing Form No. 10B where delay is beyond 365 days up to three years, subject to satisfaction that the applicant was prevented by reasonable cause; such applications are to be decided on merits and preferably disposed within three months.</description>
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