Condonation of Delay in ITR Filing u/s 119(2)(b) of the Income Tax Act, 1961

CA Varun Gupta , Last updated: 19 February 2025  
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Introduction The Income Tax Act, 1961 establishes specific timelines for the filing of income tax returns (ITR). However, taxpayers may encounter unexpected situations that lead to delays in meeting these deadlines. To address such challenges, Section 119(2)(b) offers relief by allowing the condona

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CA Varun Gupta
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Category Income Tax   Report

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