Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021.

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....ers conferred by the first provisio to section 119 of Finance Act, 2012 (23 of 2012), the Central Board of Direct Taxes hereby makes the following rules, namely:- 1. Short title and commencement. (1) These rules may be called the Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021. (2) They shall come into force from the date of their publication in the Official Gazet....