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1961Section 293B

293B. Power of Central Government or Board to condone delays in obtaining approval.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

Where, under any provision of this Act, the approval of the Central Government or the Board is required to be obtained before a specified date, it shall be open to the Central Government or, as the case may be, the Board to condone, for sufficient cause, any delay in obtaining such approval.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·