Order under Section 119 of the Income-tax Act 1961

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Full Text of the Document

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....er Section 119 of the Income-tax Act 1961 CBDT in exercise of power under sec 119(2)(a) of the IT Act, 1961 read with Sec 139 and Rule 12 has decided to relax the requirement of furnishing the Report of Audit electronically as prescribed under the proviso to sub-rule(2) of Rule 12 of the IT Rules for Assessment Year 1013-14 as under - (a) The assesses, who are presently finding it difficult ....