• Tax Law
  • News
  • Circular No. 7/2022 Condonation of delay under section 119 (2)(b) of Income tax act
Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular No. 7/2022 Condonation of delay under section 119 (2)(b) of Income tax act

It empowers tax authorities to accept delayed applications/claims (like refunds, exemptions, or deductions) beyond the prescribed time limit, where genuine hardship is shown, so that taxpayers are not denied relief due to procedural delays.

Download Downloaded : 0 times

Full Description

Other files by the user
  • File size:0.41 MB
  • Rating: Not Rated

Comments

Be the first to leave a comment for this Article
Your Rating: