https://www.taxtmi.com/acts?id=56286 Regulation 106 confers a power to relax time limits and condone delay on an authority competent to make an order. Unless an express contrary provision applies, the authority may extend a prescribed period for an act required to be done where good and sufficient reasons exist or sufficient cause is shown. en-us Tue, 29 Sep 2026 11:57:59 +0530 Tue, 29 Sep 2026 11:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56286 Regulation 106 confers a power to relax time limits and condone delay on an authority competent to make an order. Unless an express contrary provision applies, the authority may extend a prescribed period for an act required to be done where good and sufficient reasons exist or sufficient cause is shown. Act-Rules Indian Laws Tue, 29 Sep 2026 11:57:59 +0530 https://www.taxtmi.com/acts?id=56286