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of <h1>Amendment to Include Section 234F in Section 119(2)(a) Offers Relief for Late Tax Filers Facing Genuine Hardships.</h1> The amendment to section 119 of the Income-tax Act empowers the Board to issue orders to tax authorities for effective administration. Currently, section 234F, which imposes a fee for late income tax return filing, is not included in section 119(2)(a). This fee affects individuals facing genuine difficulties, such as armed forces personnel in remote areas. To address this, the proposal includes section 234F in section 119(2)(a), allowing the Board to provide necessary relaxations. This amendment, effective from April 1, 2022, aims to prevent undue penalties on those unable to file returns on time due to circumstances beyond their control.
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