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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Condonation of delay in filing claim of carry forward losses u/s ...

Income Tax

April 20, 2019

Condonation of delay in filing claim of carry forward losses u/s 119(2)(b) - in case of genuine hardship, if on account of reasons beyond the control of the assessee, an application or claim is not made by the assessee within the period specified in the Act, that powers u/s 119(2)(b) are required to be exercised by CBDT.

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  9. Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

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