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
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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