Sir. Kindly say me the section under which "Specified Date" under section 44AB can be extended By the Board ?
(Section 119 empowers board to relax provisions of certain sections which includes section 139 BUT THE SECTION 44AB is NOT INCLUDED in that LIST).
JUST TO KNOW.
Hi Vijay,
Sec.119 says that Board may, from time to time, issue such orders, instructions and directions to the authorities as it may deem fit for proper administration of the act and such authorities shall observe such orders.
So, Nowhere Specific sections are mentioned.
So, CBDT can issue orders for proper administration.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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