Search results
Dec 19, 2021 · For cases where assessee could not file their Income Tax returns within time due to genuine hardship, Income Tax Act has section 119(2)(b) read with circular no 09/2015 dated 09-06-2015,as machinery provision for condonation of delay in filing of return.
Aug 3, 2023 · Section 119(2)(b) of the Income Tax Act, along with circular no 09/2015 issued on 09-06-2015, is a statutory provision for condonation of late filing of returns in circumstances when the assessee could not file their Income Tax returns on time due to genuine hardship.
Apr 16, 2024 · Section 119 (2) (b) empowers “Central Board of Direct Taxes” (CBDT) to direct Income tax authorities to allow any claim for exemption, deduction, refund and any other relief under the Income Tax Act, 1961 even after the expiry of time limit to make such claim.
Section 119(2)(b) of the Income Tax Act, 1961 provides for condonation of delay of any application or claims filed under the Act. It states that the Central Board of Direct Taxes (CBDT) can authorise any income-tax authority to admit an application or claim for the deduction, exemption, refund or any other relief under the Income Tax Act post ...
Oct 17, 2023 · If your 119(2)(b)- after condonation of delay request is okay, you’ll get a message. Then you can file your income tax return on the portal using “e-File”. Choose the “Time-barred Return” option and follow the steps to complete filing.
Mar 11, 2024 · Filing an application under Section 119 (2) (b) of the Income Tax Act in India typically involves specific procedures. This section allows the Income Tax authorities to condone delays or grant relief in certain situations. Here's a general process: Preparing the Application.
Jan 16, 2024 · 119 (2) (b): To admit application or claim for condonation of delay as explained at length in the subsequent paragraphs.
