Section 119(2)(b) condonation of delay
Stub article on Section 119(2)(b) condonation of delay. A full encyclopedic entry is pending.
What this article will cover
A full salary-calculator article on Section 119(2)(b) condonation of delay will cover the power of the Central Board of Direct Taxes under Section 119(2)(b) of the Income-tax Act 1961 to authorise acceptance of a return, claim or application filed after the statutory period, the monetary limits fixed for each authority, the grounds on which genuine hardship is accepted, and the procedure on the e-filing portal, with internal links to neighbouring topics and a references section pointing to primary sources.