U/s. 119 of the income-tax act, 1961
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
24 June 2014
What is the difference between u/s. 119(2)(a) and u/s.119(2)(b). plz. give some exemples for better understand.
24 June 2014
119(2)(a) gives power to the board to issue circulars for the sections referred to therein.
119(2)(b) allows condonation for delays beyong time permitted for issues like tax return filing, refund etc
119(2)(b) allows condonation for delays beyong time permitted for issues like tax return filing, refund etc
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