Itr filing


This query is : Resolved 

(Querist)
18 March 2018 on e - filing my return for p/y 2016-2017 in ITR2 I get an option whether return filed u/s 119(2)(b)/92c yes or no
what is this section about?

18 March 2018 answer is generally no..

ASHISH (Querist)
18 March 2018 Sir can i have some idea in which case it applies

18 March 2018 Dear Ashish,
Section 119(2)(b) provides that CBDT for avoiding genuine hardship authorise income tax authority to admit an belated application or claim for any deduction, exemption, refund or any other relief even after the expiry of the period specified under the Act for making such claim or application.


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